This paper aims to examine the impact of Higher Education Institutions on individual income tax revenue compliance in Malaysia. To expect, higher educators have greater income tax compliance and in turn to increase individual income tax revenue. A quantitative approach utilizing secondary data obtained from Inland Revenue Board of Malaysia (IRBM) and Malaysian Ministry of Higher Education (MOHE), from year 2002 to 2017. EViews software was utilized to answer the objectives. Results discovered that student’s enrolment are significantly led to income tax revenue, at significant of 5%. However, both student’s intake and student’s graduate were shown negative impact on income tax revenue. Therefore, MOHE is encouraged to increase student enrolments, while improving the quality of higher education in Malaysia. In fact, graduates will become more knowledgeable and in turn to commit themselves in individual income tax revenue compliance behavior. Theoretical and managerial implications and limitation of the study are outlined.
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In-Text Citation: (Tat et al., 2022)
To Cite this Article: Tat, O. Y., Hui, J. N. L., & Hiung, A. L. C. (2022). Higher Education Institutions (HEIs) Influence on Individual Income Tax Revenue? Evident Using Secondary Data from Individual Income Tax Collection in Malaysia. International Journal of Academic Research in Business and Social Sciences. 12(13), 189- 193.
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