Factors affecting the intention to accept carbon tax among individual taxpayers in Penang

Rising greenhouse gas (GHG) emissions have made climate change a global concern, prompting countries to consider measures like carbon taxes. Although Malaysia has yet to implement such a tax, recent policies and the 12th Malaysia Plan reflect a growing commitment to carbon reduction. However, public acceptance remains key. This study examines whether individual taxpayers in Penang, a major manufacturing sector area, are willing to accept a carbon tax, applying the Theory of Planned Behaviour (TPB) variables: attitude, subjective norms, environmental knowledge, awareness, and environmental concern. A standardized questionnaire was distributed to 250 people in Penang state, and 109 valid responses were obtained. SPSS Version 29.0 was used to analyze the data, and methods such as multiple regression, factor analysis, correlation, and reliability testing were used. The findings showed that just three factors, i.e., subjective norms, environmental knowledge, and awareness, were substantially correlated with the intention to accept the carbon tax. Although the majority of respondents reported moderate to high levels of environmental awareness and concern. Interestingly, awareness and support were negatively correlated, indicating that support may be hindered by greater awareness in the absence of clear policy communication. In the meantime, intention was not statistically significantly predicted by attitude or environmental concern. The results highlight the importance of social influence and knowledge in shaping public support for carbon pricing measures. By adding environmental dimensions, this study expands on TPB and provides theoretical and practical insights for policymakers who want to create carbon tax regimes that are both successful and widely acceptable in Malaysia.