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Factors Influencing Tax Non-Compliance Among Taxpayers: A Review

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  • Arina Nabilah Abd. Latif*

    (Faculty of Accountancy, University Technology MARA Pahang, Jengka Campus, Pahang, Malaysia)

Abstract

As time passes, new researches being conducted on tax non-compliance performed by tax researchers are investigating the factors affecting tax non-compliance among taxpayers. Nevertheless, a comprehensive review of the failure to comply with taxes comprising worldwide literatures remain ambiguous. Thus, this paper compiles the previous related literature and seeks to investigate the causes of tax non-compliance as the main objective of preparing this paper. These factors were mainly focusing on the tax knowledge, tax complexity, and compliance costs. The previous literature made by the researchers were collected and compiled. The study looked at works published between 2014 and 2024, where the articles were selected within the last ten years. The articles were extracted using a search engine and only journal articles were considered. From the examination, the study found that there is a negative relationship between tax knowledge and tax non-compliance. On the other hand, the result from this study shows that there is a positive relationship between tax complexity and tax non-compliance. This study also reveals that there is a positive relationship between compliance costs and tax non-compliance. In order to promote trust and a favourable view among taxpayers, the government must be heavily involved to raise the degree of compliance. Thus, the outcomes gain through this literature review are able to provide better view and vital information particularly to upcoming scholars who hope to do more thorough research in this field. This has to do with the problem of taxpayers not adhering to their nations’ tax laws and regulations.

Suggested Citation

  • Arina Nabilah Abd. Latif*, 2025. "Factors Influencing Tax Non-Compliance Among Taxpayers: A Review," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(1), pages 2781-2788, January.
    • Handle: RePEc:bcp:journl:v:9:y:2025:i:1:p:2781-2788
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    References listed on IDEAS

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    1. Doreen Musimenta, 2020. "Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda," Cogent Business & Management, Taylor & Francis Journals, vol. 7(1), pages 1812220-181, January.
    2. Agumas Alamirew Mebratu, 2024. "Theoretical foundations of voluntary tax compliance: evidence from a developing country," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-8, December.
    3. Naape, Baneng, 2023. "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 5(1), pages 14-27.
    4. Baneng Naape, 2023. "Tax Knowledge, Tax Complexity and Tax Compliance in South Africa," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, vol. 5(1), pages 14-27, June.
    5. repec:eme:ijlma0:ijlma-08-2013-0036 is not listed on IDEAS
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