IDEAS home Printed from https://ideas.repec.org/a/asi/ijoass/v9y2019i1p74-85id3099.html
   My bibliography  Save this article

Factors Affecting Tax Compliance among Malaysian SMEs in E-Commerce Business

Author

Listed:
  • Nadiah Abd Hamid
  • Nur Ain Ibrahim
  • Nur Aini Ibrahim
  • Noratikah Ariffin
  • Raudah Taharin
  • Fatin Amira Jelani

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.

Suggested Citation

  • Nadiah Abd Hamid & Nur Ain Ibrahim & Nur Aini Ibrahim & Noratikah Ariffin & Raudah Taharin & Fatin Amira Jelani, 2019. "Factors Affecting Tax Compliance among Malaysian SMEs in E-Commerce Business," International Journal of Asian Social Science, Asian Economic and Social Society, vol. 9(1), pages 74-85.
    • Handle: RePEc:asi:ijoass:v:9:y:2019:i:1:p:74-85:id:3099
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5007/article/view/3099/4791
    Download Restriction: no
    File URL: https://archive.aessweb.com/index.php/5007/article/view/3099/5731
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:ijoass:v:9:y:2019:i:1:p:74-85:id:3099. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5007/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.