Does tax knowledge influence tax compliance behaviour among taxpayers in Malaysia?

Rosli, Nurul Izzah Izzati and Alias, Zurya and Kassim, Rasidah (2025) Does tax knowledge influence tax compliance behaviour among taxpayers in Malaysia? In: E-book compilation of unveiling the nexus of complex challenges in accounting, finance & management. 3 ed. Faculty of Accountancy, UiTM Cawangan Perlis, pp. 75-77. ISBN 9786299871422

Abstract

Taxes are one source of income for the government. Every nation has its unique set of tax laws. Tax is intended to increase national income, which is crucial for funding government operations, particularly in developed countries. A tax is an obligatory charge imposed by the government on a person or an entity. However, many people still fail to comply with tax regulations. This is because of how people behave and their attitudes toward paying taxes, which may vary from refusing to pay taxes at all to underpaying taxes. The rise of technological innovations such as self-assessment, the global economy, and e-commerce has amplified the significance of tax compliance issues within the global tax policy landscape. This article explores one of the factors that might affect the behaviour of the taxpayers, which is the tax knowledge. This understanding is crucial for developing efficient tax regulations and compliance-boosting strategies.

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Item Type: Book Section
Creators:
Creators
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Rosli, Nurul Izzah Izzati
UNSPECIFIED
Alias, Zurya
UNSPECIFIED
Kassim, Rasidah
UNSPECIFIED
Subjects: H Social Sciences > HJ Public Finance > Tax collection. Taxpayer compliance
Divisions: Universiti Teknologi MARA, Perlis > Arau Campus > Faculty of Accountancy
Page Range: pp. 75-77
Keywords: tax knowledge, tax compliance, taxpayer behaviour, Malaysia
Date: 2025
URI: https://ir.uitm.edu.my/id/eprint/131927
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