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A Practical Method in Taxing E-commerce Transactions via Payment Gateway: The Role of Payment Service Providers

Mohd Rizal Palil|Siti Fatimah Abdul Rashid|Norul Syuhada Abu Hassan|Nur Ashikin Ishak
사람과세계경영학회 (People&Global Business Association)|2024.07|Global Business and Finance Review|제29권 제6호|pp. 1-16|DOI 10.17549/gbfr.2024.29.6.1

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E-commerce transactionsPayment service providersTax modelE-commerce taxationMaxims of taxation

초록

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 interviewing key policymakers, tax authorities, and tax practitioner representatives. Findings: The findings revealed that the Malaysian government should deploy the Payment Service Providers (PSP) Tax Model to tax e-commerce transactions effectively, particularly in the Malaysian e-commerce market. This study suggests that reintroducing the Goods and Services Tax, amending and empowering the Income Tax Act 1967, and enhancing data sharing between government agencies are essential to facilitate the trail of e-commerce transactions and the taxation process. Research limitations/implications: This study proposes a tax model that can be implemented to tax e-commerce transactions in Malaysia, as Malaysia must establish collection methods to ensure the viability and sustainability of national income. Nevertheless, this study is limited by methodology, timing and scope. Therefore, future studies are suggested to:- i) obtain information from the payment service providers to gain a broader perspective on the proposed tax model to ensure its successful implementation and ii) evaluate the PSP Tax Model and provide a comprehensive view of its viability and feasibility. Originality/value: This study contributes significantly to authorities and policymakers by identifying tax methods for e-commerce taxation to aid them in effectively taxing e-commerce transactions, thereby increasing the country's tax revenue.

Abstract

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 interviewing key policymakers, tax authorities, and tax practitioner representatives. Findings: The findings revealed that the Malaysian government should deploy the Payment Service Providers (PSP) Tax Model to tax e-commerce transactions effectively, particularly in the Malaysian e-commerce market. This study suggests that reintroducing the Goods and Services Tax, amending and empowering the Income Tax Act 1967, and enhancing data sharing between government agencies are essential to facilitate the trail of e-commerce transactions and the taxation process. Research limitations/implications: This study proposes a tax model that can be implemented to tax e-commerce transactions in Malaysia, as Malaysia must establish collection methods to ensure the viability and sustainability of national income. Nevertheless, this study is limited by methodology, timing and scope. Therefore, future studies are suggested to:- i) obtain information from the payment service providers to gain a broader perspective on the proposed tax model to ensure its successful implementation and ii) evaluate the PSP Tax Model and provide a comprehensive view of its viability and feasibility. Originality/value: This study contributes significantly to authorities and policymakers by identifying tax methods for e-commerce taxation to aid them in effectively taxing e-commerce transactions, thereby increasing the country's tax revenue.

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