The Influence of Perception and Tax Knowledge on Non-Compliance in Indirect Tax among Public Universities Student

Abstract

Studies on tax non-compliance remain limited. This is due to the challenges and difficulties of getting access to the correct information on indirect tax. However, these studies only focus on economic factors. The researchers focus on examining the relationships between non-economic factors and tax non-compliance. This study distributed a sample of 285 public universities student in Selangor and Klang Valley. The findings reveal a strong relationship between tax knowledge and perception of non-compliance behavior. Therefore, tax administrators need to collaborate more closely with universities or other educational institutions to create more awareness among Malaysians to comply with Malaysian tax systems. Keywords: Tax non-compliance; Non-economic factor; Public universities students; Tax knowledge eISSN: 2398-4287 © 2022. The Authors. Published for AMER ABRA cE-Bs by e-International Publishing House, Ltd., UK. This is an open access article under the CC BYNC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians/Africans/Arabians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v7i21.3747