No abstract

No abstract

Tax compliance is a major concern among many governments in the world. The issue of tax compliance has long been discussed. Past studies have shown that there has always been a reluctance among taxpayers to pay taxes. From the works of literature, the small-scale sector is known to be a tough party when it comes to paying tax. Though the number of small and medium enterprises is growing, tax collection from this sector is still insignificant. Thus, this paper aims to determine factors affecting tax compliance among Malaysia"s Small and Medium Enterprises (SMEs) engaging in online businesses. The data was collected through interviews with six SMEs" owners that have e-commerce business activities. The results reveal that tax knowledge plays a vital role in influencing tax compliance among online companies in Malaysia. In addition, the respondents claimed that the Malaysian tax rules and regulations are too complex to understand, and the current corporate tax rate is too high and burdensome. This paper contributes to the literature in the area of taxation especially in Malaysia. Contribution/ Originality: This study provides more insights into the area of tax compliance and E-Commerce business. It is hope that this article will help other researchers and policy makers on the implementation of taxation towards online business company in Malaysia.

The advancement of digital technology has affected many industries, including digital payment services. The objective of this study was to analyze the adoption of Fintech payment services in Indonesia using the UTAUT theory approach. This study also considered the important role of national culture in strengthening the effect of the social influence variable in creating trust. The study added the government policy variable in strengthening the effect of facilitating a condition in creating trust. The study was conducted by distributing 310 questionnaires to freshly employed graduates who were digital payment services users. Further analysis was conducted with linear multiple regression using IBM SPSS 26. The study found that trust had the highest effect in creating the adoption decision in digital payment services, followed by government policies in strengthening the facilitating conditions. Meanwhile, performance and effort expectancy, social influence and facilitating condition did not have a direct influence on customer trust. Uncertainty avoidance, masculinity and long-term orientation also did not have a strengthening effect of social influence in gaining trust. Keywords: UTAUT, national culture, government policy, trust, adoption in digital payment

No abstract

No abstract

No abstract

Objective - Since the 70s, the Malaysian government has been focusing on sustainable development to improve society's economic well-being. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by putting the 2030 Agenda for 17 Sustainable Development Goals (SDGs) into action and focusing on the bottom 40% households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1 April 2015 and followed by the Sales and Services Tax (SST) 2.0 on 1 September 2018 has impacted all income groups, especially the B40, with a claim that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to analyse SST 2.0 tax burden using the elements of the guiding principles of good tax policy. Methodology/Technique - In this quantitative study, the researchers distributed questionnaires to the B40, M40, and T20 groups throughout Malaysia. Evidently, the government should consider reducing the SST 2.0 tax rate to minimise the tax burden of all groups of income earners based on the ability to pay. Findings - Furthermore, the efficiency of tax administrations is vital to strengthen the enforcement function in controlling the prices of goods and services. The findings can provide useful feedback to policymakers and tax authorities in designing a progressive indirect tax. Novelty - The policymakers should also consider the new SST model and propose relevant social safety net programmes to enhance economic well-being and eradicate inequity. Type of Paper - Empirical. Keywords: SST 2.0; GST; Tax Burden; B40; Guiding Principles of Good Tax Policy. JEL Classification: H31.