Exploring the factors influencing tax compliance behaviour in Kedah insight into internal an external motivational factors

This study examines the influence of internal and external motivational factors on tax compliance behaviour among individual taxpayers in Kedah, Malaysia. Tax compliance is essential for sustaining national revenue, yet voluntary compliance remains a persistent challenge. The research focuses on five key factors: tax morale, perceived of fairness, tax knowledge, enforcement mechanisms, and peer pressure. By understanding these factors, the study aims to offer valuable insights for policymakers to design strategies that encourage higher compliance levels. A quantitative research design was adopted, and data were collected using a structured questionnaire distributed online via Google Forms. The target population comprised Malaysian citizens aged eighteen years and above, either salaried or self-employed, residing in Kedah. Purposive and snowball sampling methods were applied, resulting in eightyone valid responses. Data were analysed using IBM SPSS Statistics version 29, involving descriptive statistics, reliability analysis, and multiple linear regression. The findings reveal that peer pressure is the strongest and most significant predictor of tax compliance behaviour, followed by perceived fairness, tax knowledge, tax morale, and enforcement mechanisms, all of which show positive and statistically significant relationships with compliance. These results suggest that both internal motivations such as ethical values and perceptions of fairness and external factors such as enforcement measures and social influence play complementary roles in shaping taxpayer behaviour. The study contributes to the literature by providing empirical evidence on tax compliance in the Malaysian context, particularly in Kedah, where local demographic and socio-economic conditions may differ from other regions. Practically, the findings can guide the Inland Revenue Board of Malaysia and policymakers in formulating targeted interventions to improve voluntary compliance. Future research should consider broader geographic coverage and additional behavioural factors to further enrich understanding of taxpayer motivations