Tax Literacy Among Non-Accounting TVET Students in Klang Valley: A Survey Based Study

DOI

10.2991/978-94-6239-715-6_30How to use a DOI?

Keywords

Tax literacy; TVET; TVET non-accounting students; entrepreneurship; financial literacy

Abstract

This study explores a significant yet under researched issue: the low level of tax literacy among non-accounting Technical and Vocational Education and Training (TVET) students in Malaysia. These students often graduate directly into self-employment or the gig economy but receive little to no formal tax education, leaving them unprepared to meet tax obligations. To address this gap, our research goes beyond measuring knowledge alone; it applies the Theory of Planned Behaviour (TPB) to understand how tax literacy shapes the intention to comply with tax regulations. By examining the psychological pathways of attitudes, perceived control, and social norms, the study offers a deeper theoretical contribution, extending our understanding of tax compliance from a purely cognitive domain to include motivational and behavioural dimensions. The study employs a quantitative survey design, with data collected from 200 non accounting TVET students across various institutions in Klang Valley. It has three main aims: first, to assess students’ current tax knowledge; second, to understand their views on the importance of tax education; and third, to investigate how their knowledge influences their intention to comply, guided by the TPB framework. Findings are anticipated to show that students have only moderate to low tax literacy, especially in practical areas like filing and deductions, while also expressing strong support for including tax topics in their curriculum. Ultimately, this research offers practical insights for educators and policymakers, advocating for the integration of targeted tax education into TVET programs to empower future entrepreneurs with the confidence and competence to participate fully in a compliant and financially literate economy.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Syafiza Hanim Said
AU  - Noraslinda Fauzi
PY  - 2026
DA  - 2026/06/20
TI  - Tax Literacy Among Non-Accounting TVET Students in Klang Valley: A Survey Based Study
BT  - Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)
PB  - Atlantis Press
SP  - 398
EP  - 414
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-715-6_30
DO  - 10.2991/978-94-6239-715-6_30
ID  - Said2026
ER  -