Generally, the Malaysian government implemented the Digital Service Tax (DST) in January 2020. The service tax is levied on foreign service providers (FSPs) who provide digital services to Malaysian consumers under the Business-to-Consumer (B2C) Scheme. The FSPs may request a refund from the Royal Malaysian Customs Department (RMCD) based on the actual amount of service tax paid. Following that, the Service Tax (Amendment) Bill 2019, which outlines the framework for Malaysian legislation, was introduced. This paper explores public awareness towards DST implementation in Malaysia and highlights the factors that influence public awareness of DST performance in Malaysia. The 384 respondents were randomly selected from the public residing in Peninsular Malaysia. The data were collected via a self-administered questionnaire and analyzed using SPSS version 23.0 with the help of ANOVA and multiple regression methods. The results of the research show that the relationship between the factors (self-attitude, economic factor, and spending pattern) was positively significant with the awareness of the implementation of DST in Malaysia. The economic factor and spending pattern were found to have a positive influence on public awareness of the implementation of DST. The study suggests that the tax authorities be encouraged to provide more information about DST to both FSPs and consumers. Eventually, this effort will broaden the knowledge of interest among both researchers and academicians to discover or investigate the level of public awareness regarding the implementation of DST in Malaysia.
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