Assessing Tax Awareness Factors Among Art Stream Undergraduates in Malaysia

Abstract

Taxation is a crucial concern for both the government and society, as tax collection supports national development. Early awareness from a young age is crucial to maintaining high tax collection in the future. Therefore, this study aims to investigate the relationship between tax awareness and four variables identified, namely tax knowledge, personal attitude, tax morale, and the role of tax authorities. The study employs a quantitative method, in which data were collected through a survey completed by 332 respondents, comprising arts stream students from all around Malaysia. The data was run using SPSS version 28. The results indicate that all variables were positively correlated with tax awareness, with all four showing a significant positive relationship. This study is expected to make a beneficial contribution to the development of tax education and to increase tax compliance among eligible future residents in Malaysia. The findings of this study are expected to inform policymakers and relevant authorities within Malaysia’s tax system by providing evidence-based insights. In particular, the results may support policy-driven improvements to tax education curricula at the tertiary level as part of a preventive compliance strategy. Such initiatives could strengthen tax awareness among future taxpayers and contribute to a sustained reduction in tax non-compliance in Malaysia.