The Impact of Tax Knowledge, Tax Penalties, and Tax Compliance towards SVDP in Pasir Salak

DOI

10.2991/978-94-6239-715-6_33How to use a DOI?

Keywords

Special Voluntary Tax Disclosure; Tax Compliance; Tax Knowledge; Tax Penalty

Abstract

The purpose of this study was to determine impact Special Voluntary Disclosure Program (SVDP) participation in Pasir Salak, focusing on how tax compliance, tax knowledge and tax penalty might impact SVDP participation. The determinants that serve as the independent variables are tax compliance, tax knowledge and tax penalty and the dependent variable tested is SVDP Participation. The population of the study covers the individual stay in Pasir Salak. A total of 392 questionnaires collected and usable for further analysis using regression analysis outer model, measurement of reliability inner model and goodness-of-fit. As the results, the findings reveal that tax compliance, tax knowledge, and tax penalty demonstrated the positive relationship towards SVDP participation. Malaysia had implemented two SVDP to encourage tax compliance and expand the tax base. The first SVDP 1.0 was introduced by the Inland Revenue Board Malaysia (IRBM) on 2018. Following its success, a SVDP 2.0 was launched under the Budget 2022 on 2023.The SVDP is a tax initiative introduced by governments to encourage taxpayers to voluntarily disclose previously undeclared income or assets. First, Tax compliance had significantly to participation in the SVDP. Second, tax knowledge had significantly to participation in the SVDP. Third, tax penalty significantly to participation in the SVDP. Recommendation to Promoting taxes on outside urban areas with tax awareness campaigns, contribution government need encourage cooperation with the tax authorities for campaigns and free consultants and Creativity in artwork design can increase the rate of participation in the SVDP.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Azwanis Azemi
AU  - Muhamad Haras Hasnawi Mohd Nas
AU  - Nur Maisarah Binti Mohd Nor
AU  - Syatila Che Saruji
AU  - Nur Aaina Aqilah Binti Jamaluddin
AU  - Nur Aqilah Hazirah Binti Mohd Anim
PY  - 2026
DA  - 2026/06/20
TI  - The Impact of Tax Knowledge, Tax Penalties, and Tax Compliance towards SVDP in Pasir Salak
BT  - Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)
PB  - Atlantis Press
SP  - 441
EP  - 454
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-715-6_33
DO  - 10.2991/978-94-6239-715-6_33
ID  - Azemi2026
ER  -