Author(s): Ghani, E. K., Mohamed, N., Razak, H. S. A, & Ali, M. M.
This study examines the factors influencing tax compliance among the e-commerce taxpayers in Malaysia. Specifically, this study examines the effect of behaviourism, enforcement, and law clarity on tax compliance among the e-commerce taxpayers who are involved in the clothing and fashion business activities in Malaysia. Using questionnaire survey on e-commerce taxpayers, this study shows all factors chosen in this study positively influence tax compliance among the e-commerce taxpayers. The findings of this study provide understanding to the Inland Revenue Department on the need to increase the level of tax compliance among the e-commerce taxpayers. Therefore, it is important for the Inland Revenue Department to identify best practices that could be implemented so that the e-commerce taxpayers can become more aware and subsequently, assist them to become responsible citizens in helping the country in sustaining economic development.