Purpose: This study aims to propose a potential tax model for taxing e-commerce transactions in Malaysia. Design …/methodology/approach: A qualitative approach was employed in this study to unravel methods for taxing e-commerce transactions in Malaysia by … Malaysian government should deploy the Payment Service Providers (PSP) Tax Model to tax e-commerce transactions effectively …

E-commerce is an area in which success largely depends on the e-commerce applications used. Currently, there are many … studies that focus on various technological innovations in e-commerce systems, but a comprehensive concept of their … improvement of e-commerce systems and to propose a conceptual framework for their maintenance and development. The chosen research …