The aim of this paper is to explain why the compliance level has always been low, which raised the question of the
adequacy and effectiveness of citizen tax knowledge in Malaysia. This study
aims to observe the need to introduce tax education at tertiary level
institutions by taking into consideration the opinion of the students themselves. The paper uses a quantitative approach by using surveys to collect data from 208 respondents. Results showed that tax knowledge was proven to be one of the factors that influenced the level of tax compliance in a particular country.
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