Interactive tax learning for secondary students using SmartTax (CukaiPintar)

Tax literacy remains an essential yet underrepresented component of financial education in secondary schools. However, traditional teaching approaches and the lack of engaging digital tools have made it challenging for students to understand abstract taxation concepts. While mobile learning is increasingly used in education, few applications explicitly combine expert validation and usability evaluation to ensure instructional quality and user acceptance, particularly in tax education. This study developed and evaluated SmartTax (CukaiPintar), a mobile learning application designed to enhance tax literacy among Malaysian secondary students. A dual-method approach was employed: the fuzzy Delphi method (FDM) was used to obtain expert consensus on content and usability, while the technology acceptance model (TAM) guided the evaluation of student acceptance and behavioral intention. Ten mathematics educators participated in the expert validation phase, while 30 students were involved in the usability testing. Findings revealed strong correlations between perceived usefulness and attitude (r = 0.600) and between attitude and behavioral intention (r = 0.653), with other variables such as mobility, enjoyment, and self-efficacy also showing significant effects. These results underscore the value of integrating expert and user input in educational application development. SmartTax (CukaiPintar) offers evidence-based guidance for creating effective and student-centered mobile learning tools in tax education.