Service Quality, Tax Awareness and Tax Fairness as Determinants of Tax Compliance among E-Commerce Enterprises in Malaysia

Abstract

Nowadays, e-commerce has become a dynamic part of our daily basis. E-Commerce is a platform to sell goods and services online and allows business transactions to be carried out without limit of marketplace. These scenario has attracted major concern among international agencies and tax authorities over the world particularly on the issue of its taxable income. Taxation of e-commerce is a major concern for international agencies and tax authorities over the world. The issue such as tax non-compliance including tax evasion and tax avoidance is very crucial. Thus, this article is an early study proposing a research model to examine the determinants of tax non-compliance among e-commerce enterprises in Malaysia. This is due to the lack of previous studies about tax non-compliance in e-commerce perspective. A content analysis method was utilized to identify the relevant precursors of tax compliance among e-commerce enterprises owners. This paper will discuss three factors of tax compliance namely service quality, tax awareness and tax fairness.