Determinants of Tax Compliance among Higher Income Group Earners using Social Influence Theory

The higher-income group earners in Malaysia contribute a significant amount of direct revenue to the government. Hence, it is vital measure their level tax compliance by evaluating variable that determines behaviour. purpose this research, guided Social Influence Theory (SIT), analyse impact morale, social dynamics, and knowledge on among higher income earners. This study employed quantitative approach, questionnaires were distributed Klang Valley with total 116 returned valid responses. result indicated there positive relationship between compliance. Meanwhile, moral dynamic elements show an insignificant compliance, implying such perceptions could not encourage As result, these findings may provide some useful information psychological aspects influence structure government income. highlights necessity for authorities implement build more efficient system effectively includes wealthiest while also raising country's economic position.