Tax knowledge and tax compliance determinants in self assessment

IRB will calculate the tax liability for the taxpayers. In the Formal System, the
responsibility of calculating the tax liability falls to the IRB but in the SAS,
the responsibilities has been fully shifted from IRB to the taxpayers. Thus, to
fulfill these responsibilities, the taxpayers must have sufficient tax knowledge
in order for them to complete the tax return and calculate their tax liability
accurately.
ii) What categories of taxpayers are the most knowledgeable and least
knowledgeable?
iii) Does tax knowledge affect tax compliance?
iv) What are the factors affecting tax compliance attitudes?
v) How does the Malaysian system compare to other developed or developing
countries globally for SAS compliance?
Further details and elaboration of the research objectives as well as hypotheses
development resulting from these research questions are discussed in Chapter 5 –
Research design and methodology.
The results of this study suggest empirical evidence and provide indicative improvement
strategies for the tax authority by studying the inherent weaknesses of the current
enforcement system and give some evidence on the holistic model of Malaysian
individual taxpayers behaviour. Since this study will emphasize the importance of tax
knowledge and the influence of this knowledge on the behaviour of taxpayers, the results
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