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<p>This study investigates individual taxpayer compliance in Sabah, focusing on the influences of tax digitalization, tax administration modernization, tax awareness, and tax socialization. The findings of using SmartPLS 4.0 for quantitative analysis with a purposive sample of 288 respondents reveal that all variables except for tax digitalization significantly impact tax compliance. The results underscore the importance of enhancing tax administration modernization efforts and increasing taxpayer awareness and tax socialization initiatives. This research contributes to the academic discourse on tax compliance and provides valuable insights for industry players and policymakers. Future directions for this topic include exploring the long-term effects of these variables on compliance behavior and the potential integration of advanced technologies in tax administration. The significance of this study lies in its implications for improving tax compliance strategies and fostering a more informed taxpayer base in Sabah.</p>

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Determinants of tax compliance in Sabah

  • 期刊论文

  • 发表日期：

    2026年6月22日

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  • Melinah Milin Kinhing,
  • Siti Hajar Samsu,
  • Mohd Allif Anwar Abu Bakar,
  • Nelson Lajuni,
  • Wong Sing Yun

摘要

This study investigates individual taxpayer compliance in Sabah, focusing on the influences of tax digitalization, tax administration modernization, tax awareness, and tax socialization. The findings of using SmartPLS 4.0 for quantitative analysis with a purposive sample of 288 respondents reveal that all variables except for tax digitalization significantly impact tax compliance. The results underscore the importance of enhancing tax administration modernization efforts and increasing taxpayer awareness and tax socialization initiatives. This research contributes to the academic discourse on tax compliance and provides valuable insights for industry players and policymakers. Future directions for this topic include exploring the long-term effects of these variables on compliance behavior and the potential integration of advanced technologies in tax administration. The significance of this study lies in its implications for improving tax compliance strategies and fostering a more informed taxpayer base in Sabah.