The Level of Tax Knowledge of Malaysia Citizens: The Case of Service Tax

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Prior literature shows that tax knowledge is positively related to tax compliance. It is believed that citizens who have tax knowledge would indirectly assist tax authorities in tax collection task because they are literate and interested in taxation. The objectives of this study therefore, (1) to determine the level of tax knowledge of Malaysia citizens; (2) to determine the awareness of citizens with respect to service tax; and (3) to gauge the perceptions of citizens on the tax authority (Royal Malaysian Customs). The findings of this study might suggest that the level of tax knowledge and awareness of respondents are still low and some of the respondents have a negative perception on the tax authority.


Keywords: Tax Knowledge, Tax Education, Tax Compliance, Service Tax
Stream: Politics, Public Policy and Law
Presentation Type: Paper Presentation in English
Paper: Some Evidence of Tax Knowledge in Malaysia


Mazni Abdullah

Lecturer, Department of Financial Accounting and Auditing, University of Malaya
Kuala Lumpur, Wilayah Persekutuan, Malaysia

My research interests include financial reporting, taxation, accounting education and corporate governance.

Noor Sharoja Sapiei

Lecturer, Department of Management Accounting and Taxation, University of Malaya
Kuala Lumpur, Wilayah Persekutuan, Malaysia


Ref: I08P0631