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Understanding Tax Compliance Intention among E-Commerce Entrepreneurs: Proposing a TPB-Based Framework

Author

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  • Mohd Aizat Raimi Mohd Ariaf

    (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor)

  • Nor Azrina Mohd Yusof

    (Faculty of Accountancy, Universiti Teknologi MARA Cawangan Kedah)

  • Lee Chai Chuen

    (Academy of Language Studies, Universiti Teknologi MARA Cawangan Kedah)

Abstract

The rapid proliferation of e-commerce in Malaysia has reshaped the nation’s business environment, contributing to economic growth while simultaneously posing significant challenges to tax enforcement and compliance. Many e-commerce sellers, particularly those unregistered or informal, participate in the shadow economy, often evading tax obligations. This conceptual paper aims to examine the determinants influencing tax compliance intention among e-commerce sellers in Malaysia. Drawing upon the Theory of Planned Behavior (TPB), this paper proposes a framework linking tax knowledge, tax complexity, tax morale, and future tax cost to tax compliance intention. Through an extensive review of existing literature, this paper underscores the need for effective policy responses, taxpayer education programs, and enhanced enforcement strategies tailored to the digital economy. The proposed conceptual framework lays the groundwork for future empirical research to validate the relationships hypothesized herein.

Suggested Citation

  • Mohd Aizat Raimi Mohd Ariaf & Nor Azrina Mohd Yusof & Lee Chai Chuen, 2025. "Understanding Tax Compliance Intention among E-Commerce Entrepreneurs: Proposing a TPB-Based Framework," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 9(7), pages 2360-2365, July.
    • Handle: RePEc:bcp:journl:v:9:y:2025:issue-7:p:2360-2365
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    References listed on IDEAS

    as
    1. Marina Bornman & Pusheletso Ramutumbu, 2019. "A conceptual framework of tax knowledge," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(6), pages 823-839, June.
    2. Alm, James & Torgler, Benno, 2006. "Culture differences and tax morale in the United States and in Europe," Journal of Economic Psychology, Elsevier, vol. 27(2), pages 224-246, April.
    3. 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, January.
    4. repec:eme:ijlma0:ijlma-08-2013-0036 is not listed on IDEAS
    5. 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.
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