___________________________________________________________________The findings from this review suggested that tax compliance behaviour of individual taxpayers is influenced by ethical perception of individual taxpayers and their ethical perception is affected by public governance and transparency in government operations. Ethical perception plays an important role for individual taxpayers to report their income correctly. Ethical perception varies from an individual to another, which influenced by changes in their surroundings and their experiences when interact with government. Perceptions of how taxpayers' money is being utilised, benefits they derived from government or others evade to pay tax are considered as possible factors influencing their compliance behaviour. Taxpayers will be more compliance if government use tax monies wisely or when taxpayers get benefits for the taxes paid in terms of public goods and social amenities that they prefer. Transparent surroundings will enhance taxpayers' confidence in public bodies. Taxpayers are concerned on transparency in public procurement as lack of transparency may cause corruption and reduces public sector efficiency. In contrast, scholars argued that greater degree of transparency could lead to less trust as it will be easier for taxpayers to audit government and they might blame government for small mistakes.

A pilot test was carried out to determine the suitability, validity and reliability of a survey instrument in preparation for a large scale study to be undertaken involving one of the important public sector namely local governments. Content and face validity was initially carried out through a panel of expert where some modification and alteration to the original set was made taking into account that local governments’ employees are majority Malays with basic tertiary education level and are support staff category (low to middle level management staff). Data obtained from pilot testing was analyzed where the values of Cronbach’s alpha for all variables exceeded the 0.6 benchmark, an indication that the reliability of the scale instrument was reliable. Normality tests indicated that the data was normally distributed and the assumptions of linearity and homocedasticity in the multivariate analyses have been fulfilled. Demographic profile and descriptive statistics of the respondents were tabled out and analyzed. It is envisaged that the measurement tool will contribute in elevating organizational citizenship behavior (OCB) level among local governments’ employees as OCB has been identified as a vehicle to promote overall organizational effectiveness at a relatively low cost

Tax revenue is a main source of income to government and is used for various public services and essentials. Taxes generally are perceived as a burden to taxpayers, so tax evasion is a universal phenomenon that governments facing in the world. Malaysia is in the fiscal deficit situation and it became worse during the Covid-19 pandemic. It is important to increase tax revenue as it would help to reduce the fiscal deficit. This study looks into how ethical perception of individual taxpayers to be influenced by their education level and hence further influence their tax compliance behaviour. The researcher used cross-sectional survey design to collect data at one point in time. This study using Statistical Package for the Social Science (SPSS) version 21 to analyse the data in order to obtain meaningful information. Based on 606 respondents in Peninsular Malaysia, the study indicates that ethical perception has a positive significance impact on tax compliance behaviour. The results also highlight a significant positive relationship between ethical perception and tax compliance behaviour when moderated by education level. It means education level will enhance ethical perception of individual taxpayers, hence they will be more compliant. Based on this findings, government can improve further their existing policies to make sure high tax compliance in future.

Education endowments fund have long been practiced in Malaysia through the existence of traditional religious educational institutions such as madrasah, religious schools (private and state owned) that provides education for those in village and remote areas. These endowments were used to manage the schools so that the students need not to pay anything for their education. But the endowments fund were limited to primary and secondary level education or equivalent. In 1999, the International Islamic University of Malaysia (UIAM) has established the Islamic Endowment Fund (IEF), making it the first institution of higher learning (IHP) in Malaysia to establish an education endowment known as "waqf fund" followed by several other IHPs from year to year. This article discuss the development of writing, whether in the form of research, books, articles and so on in debating the issue of management of waqf education fund in the higher learning institutions in Malaysia. This study was conducted using qualitative method and library research approach. This study shows that scholars, academics and the government were very concern on the management of the fund. Malaysia's education endowment funds are growing with the setting up of education waqf fund in several IHPs such as IIUM,

This study was conducted to see if organizational performance is affected by human resource information system (HRIS) and organizational learning capability. HRIS examined in this study consists of performance appraisal and career management. Data were collected at the public universities located in West Sumatra using questionnaires as the main data collection tool in quantitative approach. Data were analysed using the Statistical Program for Social Science (SPSS). HRIS was measured by using the concept of behavior and found that independent variables significantly related to organizational performance. These results supported that the organizational learning capability as moderating variable influenced the relationship between HRIS and organizational performance. The model stresses the importance of HRIS which supports the organizational performance at public universities. The results of this study indicate that at public universities in West Sumatra, the improvement of HRIS will lead to higher levels of organizational performance. Results of this study are expected to provide benefits to all stakeholders who have an interest in higher education, especially in information technology and performance.