Nowadays, citizens are concerned about how their tax monies is to be spent. The most common crime being heard of among countries are corruption and misuse of public moneys. This raises awareness on the importance to have a good public governance and greater degree of transparency in government institution to increase confidence in tax compliance. This study aims to provide the results of the influence of governance, transparency and tax literacy, in addition to tax morality and public trust towards tax compliance behaviour of self- assessment system (SAS) in Malaysia. A collective sample of middle-class group (M40) individual taxpayer earning income both from their employment and other non-business income will be examined. Findings from this study will enlighten tax administrators as to further come out with the most appropriate and effective tax mechanism to increase taxpayers' compliance. The results can also be used as references for any tax regime to improve their tax management system.