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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

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Objective - The Covid-19 pandemic has made MSMEs enter a crisis period that makes them the most vulnerable sector during a crisis. Given the vital role of MSMEs in economic stability, this study identified the drivers that shape the resilience of the MSME business, which is still not widely explored. This study elaborates on the role of knowledge-based financial literacy, financial resources and the cost of technology adoption from the financial side, TAM from the technology side, and external environmental factors in the form of government support as a driver of MSMEs' business resilience. Methodology/Technique – This study collected data from 339 MSMEs operating amid the Covid-19 crisis, and data analysis was carried out using the PLS-SEM technique. Finding – The results show that financial literacy positively affects financial resources and the cost of adopting technology from a financial perspective. However, only the cost of adoption directly affects business resilience, while financial resources have no effect. In terms of technological acceptance, perceived ease of use positively impacts perceived usefulness. However, only perceived usefulness directly affects business resilience, while perceived ease of use does not. Finally, government support positively affected business resilience during the pandemic. Novelty – This paper elaborates on the financial, technological, and government support aspects as an integrated framework to examine MSME resilience. Type of Paper: Empirical JEL Classification: M10, M15, M48, O33 Keywords: MSME Business Resilience, Financial Literacy, Cost of Technology Adoption, Perceived Usefulness, Government Support. Reference to this paper should be referred to as follows: Lestari, E.D; Hamid, N.A; Rizkalla, N Purnamaningsih, P; Urus, S.T. (2022). The Effect of Financial Literacy, Cost of Technology Adoption, Technology Perceived Usefulness, and Government Support on MSMEs' Business Resilience, GATR-Global J. Bus. Soc. Sci. Review, 10(3), 132–147. https://doi.org/10.35609/gjbssr.2022.10.3(3)

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