Factors Influencing The Individual Taxpayers’ Voluntary Compliance

The global issue in the implementation of Self-Assessment System (STS) is to achieve a satisfactory voluntary tax compliance rate. This motivates this study investigate factors that influence among individual taxpayers Malaysia. Specifically, examines effects knowledge, gender, age, norms, values and attitudes, complexity system, fairness, rates peer on compliance. data gathered from randomly selected 101 Kuala Lumpur taxpayers. results multiple regression analysis show only (1) gender (2) attitudes have positive relationship with In conclusion, Malaysia there evidence rate depends personal particularly values, not external like peers or authorities.