Trust and Tax Compliance Among Malaysian Working Youth

Azwadi Ali and Norsiah Ahmad

International Journal of Public Administration, 2014, vol. 37, issue 7, 389-396

Abstract: A high level of tax morale is necessary in promoting tax compliance among the public, including youth who tend to have a low sense of responsibility. The current tax system and working youth segment of Malaysia are first explained. Based on the relevant literature on taxation, important factors that influence trust and the resulting tax compliance are conceptualized in a research model. An online survey was administered on youth throughout Malaysia that resulted in 2,030 usable responses, of which 500 were used in testing the model. The empirical results from using partial least squares analysis show that one of the two trust variables and tax knowledge are significant determinants of tax compliance. In addition, youth in the registered taxpayers group exhibited a greater level of compliance intention than non-registered youth.

Date: 2014
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DOI: 10.1080/01900692.2013.858353

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