Enhancing individual taxation education through peer learning: evidence from non-accounting undergraduates

In contemporary higher education, peer learning has emerged as a key strategy to foster student engagement and shared learning. This study investigates the impact of peer learning on undergraduate students' understanding of basic individual taxation concepts. A quantitative survey design was employed, using a structured five-point Likert-scale questionnaire administered to 77 non-accounting undergraduates enrolled in the Individual Taxation course at Universiti Teknologi MARA, Negeri Sembilan. The questionnaire measured students’ perceptions of conceptual understanding, application of knowledge and clarity of complex tax topics following structured, instructor-guided group discussions and tax simulation exercises. The findings indicate that a majority of students actively participated in peer learning activities such as group discussions. Peer interactions significantly enhanced students’ comprehension of core tax topics, facilitated their understanding of complex concepts and improved their ability to apply tax knowledge to real-life scenarios. High mean scores across these dimensions, coupled with low standard deviations, suggest strong and consistent positive perceptions. However, regression analysis showed that while frequency of peer learning engagement significantly predicted improvements in general understanding and mastery of complex tax concepts, it did not significantly predict perceived gains in real-life application suggesting that other factors such as the quality of discussions, prior experience or instructional design may play a greater role in practical application. The study supports the integration of structured peer learning into tax education to improve conceptual clarity, critical thinking and practical application.