Nowadays, e-commerce has become a dynamic part of our daily basis. E-Commerce is a platform to sell goods and services online and allows business transactions to be carried out without limit of marketplace. These scenario has attracted major concern among international agencies and tax authorities over the world particularly on the issue of its taxable income. Taxation of e-commerce is a major concern for international agencies and tax authorities over the world. The issue such as tax non-compliance including tax evasion and tax avoidance is very crucial. Thus, this article is an early study proposing a research model to examine the determinants of tax non-compliance among e-commerce enterprises in Malaysia.
Integrity is crucial to the success of both private and public institutions. Integrity-related issues have become pervasive in government institutions. Corruption in the public sector is said to be endemic in numerous authorities and departments. Failures in governance and effective control of procedures, as well as bad financial management and fraud, will result from a lack of integrity. This scenario has attracted the major concern of this paper to explore the connection between transformational leadership sub-dimensions with enforcement authority integrity. Thus, this article is an early study proposing a research model to examine the correlation between transformational leadership sub-dimension and enforcement authority integrity. This is due to the lack of previous studies about transformational leadership in integrity perspective. This paper will discuss four aspects of transformational leadership namely idealized influence, inspirational motivation, intellectual stimulation, and individual consideration and their correlation with integrity.
The COVID-19 pandemic which occurred in early 2020 is the most concerning topic around the world. Without a doubt, Covid-19 has badly given implications for social, economic, and political aspects of most nations which also impacted global human lives. In Malaysia, it is proven that Covid-19 has mainly caused business activities due to the travel restrictions and border closures such as Movement Control Order (MCO) which is also implemented around the globe. This significant impact on the economy eventually included the tax sector. Tax as the main source of government revenue is crucial to fund crisis response and recovery, in addition to balancing the government's effort in rebuilding Malaysia's fiscal resilience while maintaining its social responsibilities. The condition of taxpayers during this pandemic period also affects the fulfillment of their tax obligation and will give an impact on the country's revenue. This article is an early study to examine the effect of trust in authority, procedural fairness, and tax policy reform on the voluntary compliance response to Covid-19 in Malaysia. Understanding the level of trust in authority, procedural fairness, and tax policy reform is essential to improve tax voluntary compliance. Hence, helps to understand that voluntary compliance facilitates enhancing a viable source of funding for the government.
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