Nur Marliana Mohamad¹, Norlaila Md Zin2^*, Suzana Sulaiman³, Eley Suzana Kasim⁴ and Norlinda Zainal Abdul⁵

¹Sekolah Pengurusan dan Sains Sosial, Kolej Yayasan Pelajaran Johor, Malaysia.
²Faculty of Accountancy, Universiti Teknologi MARA, Negeri Sembilan Branch, Seremban Campus, Malaysia.
³Accounting Research Institute, Universiti Teknologi MARA, Shah Alam, Malaysia.
⁴Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia.
⁵Faculty of Accountancy, Universiti Teknologi MARA, Pahang Branch, Jengka Campus, Malaysia

ABSTRACT

Numerous studies have reported that lack of tax awareness is a key factor contributing to non-compliance, particularly among youth who represent future taxpayers. This study investigates the influence of formal tax education, informal tax education, and trust in the government on tax awareness among secondary school students in Malaysia. A total of 371 responses were collected using a two-stage cluster sampling technique, and data were analyzed through Structural Equation Modeling using SmartPLS 4.0. The results show significant positive relationships between all three predictors and tax awareness. Grounded in Social Cognitive Theory, this study provides a theoretical lens to explain how educational and institutional factors shape students’ tax-related behaviors. The findings contribute to the limited literature in tax education and youth tax compliance by highlighting the role of early tax exposure and trust-building in fostering awareness. Furthermore, the study emphasizes that continuous tax education and transparent public fiscal practices are essential to promote voluntary compliance and strengthen long-term public financial management and fiscal accountability in Malaysia.

Keywords:
Tax Education, Trust in Government, Tax Awareness, Future Taxpayers, Secondary School Students.