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

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.