Residence status for individuals is one of the most technical challenges in Taxation 1 for accounting students due to its day-count test and complicated requirements under Section 7 of the Income Tax Act 1967. Students struggled to correctly apply Section 7 and related provisions, leading to poor performance on this topic. This challenge indicates the need for an innovative, technology-driven pedagogical approach with the aim of simplifying these concepts and improving students’ accuracy in tax classification through visual and interactive learning strategies. This innovation incorporates an A-integrated visual and gamified learning approach. It transforms conventional notes into an interactive digital poster using NotebookLM that includes the key statutory tax rules in visually structured, clear, and simplified summaries. Learning is then reinforced through Quizizz, providing a gamified platform to test students’ understanding of this topic with instant feedback. The novelty of this approach integrates AI to transform content into interactive visuals and fun quizzes in a tax course, which can help students stay engaged, remember what they learn and prepare better for exams. This approach improves tax literacy and digital learning adaptability among future accounting professionals. It also can reduce the stress among students and enhance student attraction through a gamified approach using Quizizz, turning a passive environment into an active, competitive, and enjoyable experience. It has high commercial potential as a digital learning kit for universities and professional accounting bodies. In conclusion, this innovation modernizes tax education, transforming a technical topic into an easily mastered digital subject for accounting students.
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. San, Suzana suzan786@uitm.edu.my Nik Wan, Nik Zam UNSPECIFIED Razak, Syuhaila UNSPECIFIED Saidi, Noraida UNSPECIFIED Abdul Hamid, Masdiah UNSPECIFIED |
| Subjects: | H Social Sciences > HF Commerce > Accounting. Bookkeeping > Tax accounting L Education > LB Theory and practice of education > Higher Education > Technology. Information technology. Internet in higher education |
| Divisions: | Universiti Teknologi MARA, Kelantan > Machang Campus > Faculty of Accountancy |
| Journal or Publication Title: | 2nd Global Accounting Innovation Showcase (GAIS) 2026 |
| ISSN: | 978-629-96340-3-4 |
| Volume: | 1 |
| Number: | 1 |
| Page Range: | pp. 126-129 |
| Keywords: | Artificial intelligence in education, Domicile in taxation, Income tax |
| Date: | 15 September 2026 |
| URI: | https://ir.uitm.edu.my/id/eprint/148801 |
148801.pdf
