This paper aims to examine age factor and its effects on personal income tax compliance in Malaysia. A quantitative approach utilising secondary data obtained from Inland Revenue Board Malaysia and Malaysian Department of Statistics, from the years 2002 to 2017 were used to generate the results, with validated secondary data that consist of individual income tax revenue and the youth age between 15 to 39 years old. All proposed hypotheses were tested using the EViews software. The study proposed five hypotheses and the data supported most of them with a significant of 5%. Results from the study indicate that age between 15 to 19 years old and 30 to 34 years old have negative effect on personal income tax compliance. However, age between 20 to 29 years old have contributed to a positive effect on the personal income tax revenue. While age between 35 to 39 years old was insignificant to individual income tax revenue in the context of Malaysia. Several theoretical and practical indications, as well as limitations of the study for future research, have been outlined.
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In-Text Citation: (That et al., 2022)
To Cite this Article: That, O. Y., Hui, J. N. L., & Hiung, A. L. C. (2022). The Effect of Age on Personal Income Tax Compliance: A Case of Youth in Malaysia. International Journal of Academic Research in Business and Social Sciences. 12(13), 1-20.
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