The Effect Of E-Commerce On Malaysian Tax System: An Empirical Evidence From Academicians And Malaysian Tax Practitioners  

Oleh:

Palil, Mohd Rizal

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Akuntansi dan Keuangan vol. 6 no. 1 (May 2004), page 1-9.
Topik: Malaysian Tax System; E-Commerce; Academicians; Tax Practitioners; Scope Of Charge; Sistem Perpajakan Malaysia; Perdagangan Elektronik; Akademik; Praktisi Perpajakan; Pengenaan Pajak
Fulltext: Mohd Rizal Palil.pdf (46.23KB)

Isi artikel

The explosion of information technology (IT) nowadays has created new phenomena in shopping activities. Consumers can easily buy products via Internet. Within a minute, the products will be delivered instantly and accurately. This scenario is known as ecommerce. The emergence of e-commerce affects consumers’ shopping behavior as well as taxation system. The objective of this research is to reveal the effects of e-commerce upon Malaysian taxation system by emphasizing in scope of charge ’derive and remittance’. Research was conducted through questionnaires of 82 tax practitioners and 22 academicians. The research findings shown that derive and remittance basis is no longer appropriate in e-commerce environment. Scope of charge derives and remittances, which are practicing in Malaysia right now, are unable to maximized e-commerce tax revenue.

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