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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.

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Selulosa ialah polimer semula jadi yang boleh diperbaharui dan biasanya ditemui di dalam dinding sel tumbuhan. Interaksi hidrofobik yang kompleks serta sifat amfifilik menyebabkan ia sukar dilarutkan dan seterusnya membataskan penggunaannya secara menyeluruh. Pemahaman kepada struktur kimia dan fiziknya membolehkan proses pelarutan berlaku dengan penggunaan jenis pelarut yang bersesuaian. Namun, pelarut sedia ada bukanlah yang terbaik dan efisien terhadap pelarutan selulosa. Sehingga kini, kajian kepada jenis pelarut dan mekanisme pelarutan masih menjadi topik utama penyelidikan. Selulosa yang terlarut pula boleh dijana semula kepada produk fizikal yang lain, contohnya hidrogel, aerogel, kriogel dan xerogel. Produk yang dijana semula daripada selulosa yang terlarut boleh diacukan kepada pelbagai bentuk yang mempunyai struktur tulang yang kuat dan bersifat hidrofilik, bioserasi dan terbiodegradasi. Potensi dalam aplikasi yang pelbagai serta terbukti sebagai alternatif kepada polimer sintetik menjadikan polimer semula jadi ini berpotensi besar dalam bidang sains dan teknologi. Maka, ulasan kajian terhadap selulosa, jenis pelarut serta produk yang dijana semula daripadanya menjadi fokus dalam penulisan makalah ini.

Cellulosic materials derived from pineapple leaves fibers (PALF) which are being wasted after fruit harvested. There are two methods to extract cellulose from PALF. First methods were using sodium hydroxide (NaOH) 2% for alkaline treatment and bleached by sodium hypochlorite (NaClO) and buffer. Second method, cellulose was extracted using peroxyacetic acid delignification and bleached the sample in acidified pH 3 hydrogen peroxide solution. From X-Ray Diffraction (XRD) and Fourier Transform Infrared Spectroscopy (FTIR) data’s, it is proven that both samples of cellulose have shown cellulose I structure.

Cellulose is one of the most abundant biomass material in nature extracted from natural fibers. Its hierarchical structure allows different kinds of microfibril cellulosic fillers to be obtained known as cellulose microfibril or microfibrillated cellulose (MFC). MFC is generally prepared by either acid hydrolysis, or chemical treatments, or by a high pressure refiner. In this study, attempts have been made to extract MFC from Resak’s hardwood waste (Vatica spp.) at atmospheric pressure using single-stage peroxyacetic acid delignification and Totally Chlorine-Free bleaching methods. The morphology structure of samples were characterized using Field emission scanning electron microscope (FESEM) and X-ray diffraction (XRD).

The main component in natural fibre is cellulose (C6H10O5)n. Cellulose from agricultural by-product is abundant, low cost, eco-friendly, biodegradable, and renewable. This research work was prepared alpha cellulose from pineapple leaf fibre (PALF), which obtained from the leaves of pineapple plant, Ananas comosus belonged to the family Bromeliaceae. The treated and untreated samples were characterized using X-ray diffraction (XRD).

Alkali treatment and bleaching have been applied on banana fibers obtained from harvested pseudo-stem of the banana plant Musa acuminata collected in Banting, Selangor, Malaysia. The structure and morphology of the fibers have been found to be affected by the used of alkaline treatment and bleaching. The crystallite size and percentage crystallinity of the untreated (raw banana fibers) and treated (microfibrils cellulose) fibers were investigated using X-Ray Diffraction (XRD). XRD studies shows that the treated cellulose prepared by such chemical treatment (alkali and bleaching treatment) were more crystalline than the untreated banana fibers.