Awareness is the state or potential to perceive, experience, or be conscious of events, items or sensory patterns. In this level of awareness, feel statistics may be confirmed by an observer without always implying information. It is state or great of being aware of something (Wikipedia, 2010).According to Cullis and Jones (1992), they highlighted the idea of fake awareness in residents, which are optimistic and pessimistic.
Constructive refers to the residents who ‘underestimate the tax load incurred from public services’ (Csontos, Kornai and Toth, 1998). While, pessimistic are citizens who have overvalued tax burden or inaccurately estimate public carrier burden with the tax imposed to the public. The contradictive views have always supplied false impression on tax necessities, in particular when a brand of new tax was reform to be delivered.
Therefore, this raises the need to growth attention on what constitutes GSTInformation is an essential to combat such fears and explain the justification and benefits of VAT to the stakeholders (Sthanumoorthy, 2008). Indirectly, it is able to increase consciousness of the implementation of VAT. Awareness not merely readiness but probably make contributions to guide the brand new machine (Ely Raziah et al., 2005).
According Mohani (2003), one of the simple ways to raise awareness by delivers knowledge to the people. For small and medium sized agencies in Malaysia in the study by Raziah Ely et al. (2005), located that the moderate degree of recognition on what GST is in general, for an example, which is the meaning of GST. Therefore, a very low level of attention was concluded in the greater vital elements of GST, particularly on how GST can also gain their agencies. Besides that, investors also felt that they should be educated to elevate recognition as well as the type of government assistance favored to be able to assist them continue to exist in GST environment. To increase 100 percent compliance with tax recognition regarding VAT required for each enterprise (PriceWaterCoopers India, 2006).