Introducing Tax Education in Non-Accounting Curriculum: Evidence from Academicians

Taxation is the key source of revenue for most developing countries in the world. Despite their reliance on taxes, most governments confront comparable revenue collection issues. For instance, Malaysia had the fourth lowest tax ratio among Asian and Pacific nations. This is quite surprising because a self-assessment system (SAS) has been in place for over two decades, yet voluntary compliance is still missing. Despite this, past research has revealed that Malaysian taxpayers appear to be tax illiterate. Thus, the purpose of the study was (i) to analyze the need for introducing tax subjects in non-accounting curriculums among academicians from non-accounting fields, (ii) to measure tax knowledge among non-accounting academicians, and (iii) to determine the preferences of non-accounting academicians on taxation topics if tax subjects are integrated into non-accounting curriculums. In September 2021, an online questionnaire was sent to all non-accounting academicians within the Universiti Teknologi MARA (UiTM) system over a three-week period. There were 358 responses in all, with 349 questionnaires usable for data analysis. According to the findings, (i) most respondents probably agreed that tax subjects should be taught in all faculties, (ii) 50.4% of respondents demonstrated tax literacy, and (iii) real property and gains tax, tax planning for small businesses, and small company tax were the three most preferred tax topics. Despite the fact that Malaysia’s self-assessment system has been in place for over two decades, 41.8% of respondents had just a moderate understanding of taxes. The findings offer insight into how the Malaysian Ministry of Higher Education and the Malaysian Inland Revenue Board may work together to deliver tax education to non-accounting students at the tertiary level. As a result, because the sample was confined to all UiTM academicians from non-accounting fields, the findings should be interpreted and generalized with caution.