Factors Affecting the Tax Compliance among Small and Medium Enterprises' Business Owners in Malaysia

This study provides an insight into the factors that affect Malaysian SME owners' tax compliance. This study investigates the effect of tax morale, tax complexity, and tax knowledge on tax compliance. This study adopted the online survey form of Google form to distribute the questionnaire, and 110 SME business owners responded. The regression analysis was used to analyze the data. The findings of this study indicate that tax morale and tax knowledge all have a significant impact on tax compliance. The findings of this study could assist IRBM in improving tax compliance among Malaysians, particularly those who manage SMEs.