MEDIATING EFFECT OF THE E-COMMERCE ENTREPRENEUR VOLUNTARY TAX COMPLIANCE BEHAVIOUR: SPSS PROCESS MACRO

The digital economy, including e-commerce, is expanding in modern life, making it possible for anybody to commence an online business and engage tax evasion non-compliance. However, IRBM consistently encourages taxpayers voluntarily comply with laws, improves their access services provides improvements declaration, computation, payment. purpose of this study look into the effects service complexity on e-commerce entrepreneur voluntary compliance behaviour. Apart from that, also examines mediating effect between these two determinants due legitimate power (of) trust (in) authority Approximately 146 Malaysian entrepreneurs responded survey. findings indicate that affects behaviour but not complexity. analysis using a simple mediation model SPSS Process Macro reveals mediate negatively service. low combined increase E-commerce are satisfied provided, as future improvements, must enrich roles providers through improved such efficient staff, good servicing, supportive