IMPROVING TAX COMPLIANCE VIA TAX EDUCATION - MALAYSIAN EXPERIENCE

  • Norzilah Hassan Faculty of Accountancy, Universiti Teknologi MARA
  • Anuar Nawawi Faculty of Accountancy, Universiti Teknologi MARA
  • Ahmad Saiful Azlin Puteh Salin Faculty of Accountancy, Universiti Teknologi MARA, Perak

Abstract

Tax education has always been one of central focus to the tax authority in Malaysia. It reflects the commitment of the agency to educate taxpayer in every possible ways. The objective of this study is to determine whether tax education program tax implemented by the tax authority doeseffect the compliance among the taxpayers. The sample was randomly selected from population with 60 responses. It was found that taxpayers really used the information on tax education wisely. Although it still need some improvement, it is still the best practise to encourage morepeople to know and learn about tax. It also shows that the taxpayers have a good perception toward tax education programmed. For future research, this study suggests the positive perception towards tax education programmed of the taxpayer need to be enhanced to give thetaxpayers more exposure on tax education programme.
Keywords: tax education, tax compliance, self-assessment system (SAS), Malaysia
Published
Dec 23, 2016
How to Cite
HASSAN, Norzilah; NAWAWI, Anuar; PUTEH SALIN, Ahmad Saiful Azlin. IMPROVING TAX COMPLIANCE VIA TAX EDUCATION - MALAYSIAN EXPERIENCE. Management & Accounting Review (MAR), [S.l.], v. 15, n. 2, p. 243-262, dec. 2016. ISSN 2550-1895. Available at: <http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/599>. Date accessed: 01 oct. 2022. doi: http://dx.doi.org/10.24191/mar.v15i2.599.