The Relationship of Trust in Authority, Procedural Fairness, and Tax Policy Reform on Voluntary Compliance during the Covid-19 Pandemic in Malaysia

The COVID-19 pandemic which occurred in early 2020 is the most concerning topic around world. Without a doubt, Covid-19 has badly given implications for social, economic, and political aspects of nations also impacted global human lives. In Malaysia, it proven that mainly caused business activities due to travel restrictions border closures such as Movement Control Order (MCO) implemented globe. This significant impact on economy eventually included tax sector. Tax main source government revenue crucial fund crisis response recovery, addition balancing government’s effort rebuilding Malaysia’s fiscal resilience while maintaining its social responsibilities. condition taxpayers during this period affects fulfillment their obligation will give an country's revenue. article study examine effect trust authority, procedural fairness, policy reform voluntary compliance Malaysia. Understanding level essential improve compliance. Hence, helps understand facilitates enhancing viable funding government.