| Summary: | The focus of this study is to examine the determinants of tax compliance among individual taxpayers in Malaysia. Salaried working adults from the public and private sector as well as self-employed are the targeted respondents. These are taxpayers who use the Income Tax Return Form (ITRF) for if they are employees or form B if they are sole proprietor. The intention of this study is to assess the influence of income tax rate, tax knowledge and trust in government on the individual taxpayer’s willingness to act in accordance with tax law and regulations. The results of this study revealed that tax knowledge and income tax rate have influence on tax compliance among individual taxpayers. The findings can act as a signal to tax authority to conduct tax education program in order to increase awareness among individuals in Malaysia. © 2020, Institute of Advanced Scientific Research, Inc.. All rights reserved.
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