The influence of tax education on tax awareness among secondary school students in Malaysia
List of Authors
  • Norlaila Md Zin , Nur Marliana Mohamad

Keyword
  • tax education, tax awareness, tax compliance, future taxpayers, secondary school students

Abstract
  • This study investigates the influence of tax education programmes on tax awareness among students in secondary schools (future taxpayers) in Malaysia. Data were gathered using a quantitative survey, both physically and via online, involving 371 respondents across Malaysia. The Structural Equation Model (SEM) using Smart PLS 4.0 was used to analyse the data, whereby two hypotheses were tested in the present study. The study results showed that formal tax education and informal tax education significantly influenced tax awareness. Subsequently, the results suggest that the young generations, who are future taxpayers in Malaysia, have a good level of tax knowledge and tax awareness. Despite this, tax education and tax awareness programmes should be continuously explored and promoted from time to time so that the understanding and awareness toward taxes among the citizens can be maintained and strengthened, and thus ultimately contribute to voluntary tax compliance. The study findings contribute to the body of literature, particularly tax-related research, as there is currently scarcity of studies which explored on tax awareness among future taxpayers such as students in schools and higher education institutions, especially in Malaysia. For future research, it is suggested that the present study can be replicated with the same settings and different samples to obtain more generalised results. It is also recommended that future researchers can adopt a longitudinal study to examine the level of tax knowledge and awareness among the students at two distinct stages, i.e. before and after their undertakings of formal tax education in secondary schools.

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