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

Yusri Hazrol  Yusoff; Mohamad Shahril  Isahak; Muhamad Ridzuan  Hashim; Norziaton Ismail  Khan; Iddy  Zuberi

doi:10.21834/ebpj.v7i21.3747

Authors

Yusri Hazrol Yusoff Senior Lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Mohamad Shahril Isahak Senior Lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Muhamad Ridzuan Hashim Senior Lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Norziaton Ismail Khan Senior Lecturer, Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
Iddy Zuberi Senior Officer, Ministry of Finance and Planning, Tanzania

DOI:

https://doi.org/10.21834/ebpj.v7i21.3747

Keywords:

Tax Non-compliance, Non-economic Factor, Public Universities Students, Tax Knowledge

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.

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