JOHOR BAHRU, Nov. 16 – “Learning is a lifelong process, one that must be pursued continuously as we move through different stages of our lives,” said Dr. Lee Heng Liang, AMN, who proudly graduates today with a Doctor of Philosophy (PhD) in Management at the age of 60. Her remarkable commitment to education has positioned her as an inspiring figure at Universiti Teknologi Malaysia (UTM), proving that age is never a barrier to academic achievement.
For Dr. Lee, pursuing a PhD was not the result of a single defining moment, but rather a culmination of values she has carried throughout her life. Her motivations were threefold: to challenge herself toward higher academic and personal growth, to inspire her children and nephews to pursue advanced education, and to contribute meaningfully to an understudied field, Malaysia’s indirect taxation system. “It expands our understanding of the world, and that knowledge becomes a source of empowerment,” she shared.
With more than 33 years of experience in the Royal Malaysian Customs Department, Dr. Lee has been directly involved in the implementation of SST Version 1.0, the Goods and Services Tax (GST), and SST Version 2.0. Her extensive background naturally guided her toward a research focus on the Sales Tax and Service Tax (SST) system. “Previous studies show a limited amount of research on SST in Malaysia, revealing gaps and opportunities for improvement,” Dr. Lee explained. Her applied research aims to provide practical insights that can guide the Royal Malaysian Customs Department (RMCD) and policymakers in enhancing compliance and strengthening Malaysia’s taxation landscape.
Pursuing a PhD at an older age came with its own set of challenges, but Dr. Lee never viewed them as obstacles. Physically, she acknowledges that she may not move as quickly as she once did. However, she believes mental and emotional hurdles have little to do with age and more to do with one’s internal drive. “What truly determines our progress is our personal motivation and the goals we set for ourselves,” she shared.
Throughout her years of study, a simple yet powerful piece of advice remained with her: “Pray to God and never give up.” This mantra kept her grounded, especially during periods of exhaustion and self-doubt.
Dr. Lee hopes that her achievement sends a strong message not only to her children and relatives but to all Malaysians, young or old. “Chronological age is inconsequential; it is the ongoing pursuit of learning that revitalises the mind and sustains a youthful outlook,” she emphasised. Her story embodies the true essence of lifelong learning, serving as a reminder that ambition does not fade with time.
To those who feel they may be “too old” to return to education, Dr. Lee offers gentle encouragement: “Age imposes no barrier to learning or to the pursuit of one’s ambitions.”
To Dr. Lee Heng Liang: Your perseverance and contribution to knowledge stand as a testament to your lifelong dedication to learning. UTM celebrates your extraordinary achievement and is proud to honour your inspiring journey.
