The tax compliance behaviour of individual players is influenced by various factors. Economic factors become the most important segment that majorly influenced developing countries. The government of Malaysia want to maintain proper taxation policies to maintain their expenditures. According to Sritharan & Salawati, (2019), the profit rate of corporate entities deeply influenced the taxation policies of the government. On the other hand, Nutman, Isa & Yussof, (2022), stated that the government of Malaysia executes the policies of taxation to improve two courses.

Maintaining the economic as well as social benefits are the two major goals of government to maintain and create taxation policies. The government created some particular acts to maintain those taxation policies. According to section 103, individual persons have to face 10% tax payable penalties for the payment of tax after the deadline (Landco, 2023). The government want to develop the economic condition of the whole nation. The condition of the national economy hugely improved with the help of these rules as well as regulations. The Malaysian government created a “self-assessment system” in the year 2004 to maintain taxpayers’ policies.

E-filling policies via the Internet, as well as pay-as-you-earn, are major policies created by the government to remove tax-related issues (Taxsummaries, 2023). The government faced some major problems to maintain the economic condition of the country through taxation policies.

The government want to find the association between individual taxpayers as well as a tax audit. The government want to find an association between the tax compliance behaviour of individual taxpayers as well as the perception of fairness and equity. The term individual generally symbolised a natural person. The taxpayers played a big role to manage the economic equilibrium of the country.

Various reforms as well as changes in the country created major problems related to the infrastructure of the country. According to AL-Rashdan, (2020), Malaysia is a commonwealth country and the government maintains OAS or an official assessment system to collect the tax from individuals. On the other hand, Al-Zaqeba & Al-Rashdan, (2020), stated that tax law with tax compliance means honest as well as true taxation policies with accurate calculations created by the government. The proper social distribution of national revenue helps to remove violation as well as other society-related problems. The actual income of a person as well as overstating the expenditures becomes part of non-compliance behaviour.

Tax compliance issues are a major part of the discussion for many researchers. According to Al-Mamun, Haque & Jan, (2020), costs as well as benefits related to economic performance become the major parts of economic factors. On the other hand, Sritharan, Salawati & Cheuk, (2020), stated that reduction of tax rates is not a solution that can improve the economic infrastructure of the society. Section 107B (3) stated that individuals have to pay penalties for the delay of payments for estimated income tax instalments. The sections provide proper ideas related to tax compliance behaviours.