This study has several limitations. Firstly, this study is exploratory in nature and a rather simplistic approach was taken in data analysis. Secondly, the sample was confined to non-accounting undergraduates from four largest faculties in one of the public universities in Malaysia. Lastly, it is a cross- sectional study; hence, the opinions of the respondents might change over the time. Therefore, care must be exercised in interpreting and generalizing the results.
This paper has attempted to find out the extent of quest for introducing tax education into non-accounting curriculum in higher learning institutions. By surveying the views of 190 working adults pursuing off-campus non-accounting degree programs in one of the public universities in Malaysia, the findings suggest that prudent approach is required to educate undergraduates (the future taxpayers) from non-accounting disciplines to learn about taxation, as pragmatically, formal tax education is one of the possible solutions to equip future taxpayer with basic tax knowledge for greater tax compliance. In view of the fact that taxation plays a significant role in a country’s growth and economicdevelopment, it is imperative for accounting academics and the relevant policy makers to seriously consider developing a tax education framework for non- accounting curriculum in higher education. The long-term educational benefits of introducing formal tax education in higher education should receive sufficient attention from the Ministry of Higher Education and other relevant authorities as we move into the era of self-assessment tax system. It needs to be acknowledged that just based on one study, the argument for introducing taxation to non accounting students is not compelling enough. Hence, future study can be done to examine if those who have been exposed to tax education at tertiary levels will be more compliant that those who have not; one could research if there is a significant difference in the compliance behaviors of these two groups. Future study may be conducted to solicit the views of non-accounting undergraduates on a large scale, for example a nation-wide survey across Malaysia or a cross-country survey.