Tax Awareness and Tax Knowledge of Students at Secondary School Level in Malaysia.


  • Sellywati Mohd Faizal Faculty of Management, Multimedia University, Cyberjaya, Selangor, MALAYSIA
  • Rapiah Mohd Zaini Faculty of Management, Multimedia University, Cyberjaya, Selangor, MALAYSIA
  • Nakha Ratnam Somasundaram Faculty of Management, Multimedia University, Cyberjaya, Selangor, MALAYSIA



Tax awareness, knowledge, students and self-assessment system


This paper aimed to identify students’ awareness and knowledge on the issue of tax. For this purpose, 106 secondary school students participated in this study. The data were analyzed by using descriptive statistics and processed by using SPSS software. The findings documented majority of the respondents aware the responsibility of income earners to pay taxes and the role of the government in collecting tax. Most of the respondents agreed taxation should be taught as a subject at secondary school. They perceived taxation as a general knowledge in which everyone should know and learn from the beginning. Among the suggested strategy to increase tax awareness and knowledge is through awareness campaign, awareness of online tax payment, implementation of severe tax laws, development of tax application, ease of tax payment, and incentive for responsible taxpayers.


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How to Cite

Mohd Faizal, S., Mohd Zaini, R., & Somasundaram, N. R. (2021). Tax Awareness and Tax Knowledge of Students at Secondary School Level in Malaysia. International Business Education Journal, 14(1), 65–70.