In the pursuit of enhanced tax compliance, voluntary disclosure programmes (VDP) serve as valuable tools when executed effectively. This study delves into tax professionals’ perspectives on factors influencing taxpayer participation in Malaysia’s VDP when first introduced in 2015 to boost revenue and compliance. This survey of 135 tax practitioners from prominent firms in Johor Bahru and Kuala Lumpur sheds light on critical VDP participation drivers. The findings indicate that the VDP’s success hinges on several factors. Foremost among these is the size of penalty reduction, which holds the greatest sway in motivating participation. Following closely is the apprehension of further audits, while fear of detection and punishment ranks third. The efforts made by the Inland Revenue Board of Malaysia in promoting the VDP emerge as the fourth significant driver. This study, among the first to explore VDP implementation in Malaysia, anticipates inspiring future research and policy refinements in the realm of tax compliance.