Malaysian Journal of Business, Economics and Management

Digital Tax Policies and Tax Gap of Informal Sector in Emerging Markets

2025-03-07T00:46:02+00:00

Tax gap has been a significant issue for economies worldwide, with the informal sector facing an even greater disparity. It is important to explore how digital tax policies can help address this problem. In light of this, this study investigated the effect of digital tax policies on the tax gap within the informal sector in Southwestern Nigeria. This study employed survey research design, and the population included 3,145 tax officers from the Federal Inland Revenue Service (FIRS) as of December 31, 2023. A sample size of 351 tax officers was determined using the Krejcie and Morgan formula while data was obtained through close ended questionnaire. The data was analysed using partial least square through the aid of SMARTPLS. The empirical results analysis showed that both electronic tax system and digital tax reporting have positive and significant effect on tax gap within the informal sector in southwestern Nigeria with the beta coefficient of 0.354, 0.476, and p-value of 0.020 and 0.016 respectively. Meanwhile, taxpromax showed a positive but statistically insignificant effect on tax gap in the informal sector with the beta coefficient of 0.170 and p-value of 0.393. This study concluded that when identifying factors that can reduce underreporting of income by eligible taxpayers, the usage of online portals for tax filing and payment are significant practice that should be encouraged especially among the informal business sector in southwestern, Nigeria. It is recommended that electronic tax system should be improved on for easy submission of forms and tax calculation for better compliance and reduction in tax gap. Then taxpromax should encourage adopt e-invoice and tax education to increase tax net in the informal sector.

Factors Influencing Digital Transformation Leadership and its Impact on Digital Business Results: Some Enterprises in Vietnam

2025-03-25T06:00:12+00:00

The content of this research paper aims to explore and analyze the relationship between Digital Transformational Leadership (DTL) and Digital Business Performance (DBP), with factors affecting Digital Transformational Leadership including Digital Innovation Culture (DIC); Digital Creative Capability (DCC), Digital Adaptability (DA), Digital Employee Competency (DEC), HR digital capabilities (HRDC), Digital Management Efficiency (DME), Accept Digital Technology (ADT). With the research process combining Qualitative and Quantitative, the data processing process using SPSS 20.0 and AMOS 20.0 software. The results show that Digital Transformational Leadership (DTL) has a direct impact on Digital Business Results (DBP) with an impact coefficient of β = 0.344; P < 0.01, showing the important role of Digital Transformational Leadership (DTL) in promoting business results. In which, the factors Digital Creative Capability (DCC) and Digital Adaptability (DA) have the strongest impact on Digital Transformational Leadership (DTL) with impact coefficients of β = 0.179 and β = 0.184 respectively. The remaining factors such as Digital Management Efficiency (DME). Human resource digital capability (HRDC) , Digital management effectiveness (DME) , and Digital technology acceptance (ADT) have impact coefficients of β = 0.184; β = 0.165; β = 0.188; β = 0.186, respectively. This result helps to determine the role of factors in improving Digital Transformational Leadership (DTL) capacity and optimizing Digital Business Performance (DBP) in the current global digital transformation situation.

Influence of Leadership, Social Support, and Emotional Intelligence on Job Performance among Public Service Middle Managers: Insights from Malaysia

2025-01-30T06:13:34+00:00

This study specifically aimed to determine predictors of job performance among middle managers in Malaysian Public Service (MPS) organizations supported by Job Demand Resource (JD-R) and Conservation of Resources (COR) theories. In this study, the researcher focuses on job resource factors (transformational leadership and social support) and personal resource factors (emotional intelligence) as job performance predictors. Using a descriptive and correlational design, 316 middle managers in Putrajaya participated via a self-administered questionnaire. Based on descriptive analysis, it was found that transformational leadership, social support, and emotional intelligence were positively and significantly related to job performance. However, only transformational leadership and emotional intelligence recorded to significantly influence job performance among middle managers in the public sector. The study implies that employees' high emotional intelligence and under transformative leadership could enhance their job performance.

Regional Heterogeneity in the Philippines: A Case of Random Walk and Causality in Wages

2025-12-07T01:12:52+00:00

The intention behind statutory minimum wage is to alleviate poverty, however, variations across regional economies are ubiquitous. This study examines the regional wage distributional pattern, stochastic properties, and whether local economic factors sustain the cyclicality of wage. The distributional regional wage pattern revealed a hierarchical wage structure and disparities in the minimum-to-average wage ratio. The National Capital Region (NCR) reached a maximum minimum wage of PHP570, in contrast to the BARMM’s maximum wage of PHP341 over a span of 21 years. Fisher’s-combined variance-ratio tests (p-value=0.366>0.05) indicate that wages exhibit a random walk pattern. Granger causality test results showed bidirectional causality between wages and Gross Regional Domestic Product and Employment Rate, while unidirectional causality with Per Capita Gross Regional Domestic Product and Inflation Rate. The results suggest that centralized wage policies will create highly heterogeneous and imbalance effects, as each region has distinct regional economic characteristics. The wage-setting mechanisms sustain the cyclicality of the economy while also being counter-inflationary.

Disruptive Technologies and Financial Reporting Quality of the Public Sector in Nigeria

2025-03-20T10:35:32+00:00

In recent times, the poor quality of financial reporting has given rise to inaccuracy, delay, non-transparency, poor accountability, and corruption. This study, therefore, examined the effect of disruptive technologies on the financial reporting quality of public firms in Nigeria. This study employed a survey research design. The population of this study comprised 43179 respondents from public firms in Nigeria. The sample size was 381, using a proportionate sampling technique. Data collected were analysed using both descriptive statistics and partial least squares-structured equation modelling. The study’s findings showed that cloud computing and artificial intelligence have an insignificant positive effect on financial reporting quality. Big data analytics has a considerably favourable effect on financial reporting quality. By focusing on BDA while optimising AI and Cloud Computing adoption, the study concludes that firms can better leverage disruptive technologies to enhance financial reporting quality.

Factors Affecting Customer’s Purchase Intention of Products with Eco-Friendly Packaging

2025-06-11T08:25:14+00:00

As global environmental concerns intensify, consumer demand for sustainable practices especially in packaging has increased. This study examines the key factors influencing Malaysian consumers’ purchase intentions toward products with eco-friendly packaging, guided by the Value-Belief-Norm (VBN) theory. A quantitative approach was used, with data collected from 184 respondents through an online survey. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results show that product characteristics, particularly price and quality, significantly influence consumers’ intentions to purchase eco-friendly packaging. However, general environmental concern and a sense of personal responsibility were not significant predictors. Instead, consumer knowledge related to recycling and reuse had a strong positive impact on purchase intentions. In terms of government influence, investment in green initiatives had a significant effect, while the presence of rules and regulations did not. This study contributes to the limited research on green consumer behavior in Malaysia and supports strategies for promoting environmentally responsible consumption. These findings are able to offer practical implications for businesses and policymakers.

The Impact of Economic Intelligence on Foreign Trade, Egypt as a Model for the Period (1990 - 2020)

2025-04-10T07:00:48+00:00

The paper aims to present the theoretical framework of economic intelligence and foreign trade, and to measure and analyse the relationship between economic intelligence and foreign trade in Egypt, relying on the quantitative statistical analytical approach. The research was based on the hypothesis that economic intelligence has a positive impact on foreign trade. The dependent variable is the percentage of total trade in GDP, while the explanatory variables are information and communication technologies as a percentage of GDP, spending on research and development as a percentage of GDP, Patent applications, foreign direct investment as a percentage of GDP, medium and high-tech manufacturing value added as a percentage of total value added and enrolment in higher education as a percentage of total enrolment. Among the most important results obtained, the test value (F) used (4.5505), which indicates the importance of the model, and that the economic intelligence contributes significantly to a positive impact on Egypt's foreign trade, (t) reached 0.2653916, while the coefficient of determination (R-squared) rate reached 0.8487, meaning that 0.8487 of the application in the variable is due to its explanatory value. Several proposals were also presented.

Digital Finance and Agricultural Credit in Nigeria: An Econometric Analysis

2025-02-11T09:43:12+00:00

Digital financial innovations are increasingly viewed as mechanisms for improving credit access across economic sectors, particularly agriculture. However, empirical evidence on the effects of specific digital financial instruments on agricultural credit in Nigeria remains limited. This study examines the influence of Automated Teller Machines (ATM), Point of Sale (POS) systems, and web-based payment platforms (web-pay) on agricultural credit allocation by Deposit Money Banks (DMBs) in Nigeria from the first quarter of 2009 to the fourth quarter of 2021. Data were obtained from the Central Bank of Nigeria (CBN) Statistical Bulletin. The study employs Fully Modified Ordinary Least Squares (FMOLS), Dynamic Ordinary Least Squares (DOLS), and Canonical Cointegrating Regression (CCR), alongside Granger causality analysis, to investigate long-run relationships and causal dynamics. The findings confirm a long-run equilibrium relationship between digital financial transaction channels and agricultural credit. ATM and POS transactions exhibit positive and statistically significant effects on agricultural credit, with coefficients of 0.211665 and 0.067034 respectively. Conversely, web-pay transactions show a negative but statistically significant association with agricultural lending. Causality analysis reveals bidirectional relationships between ATM transactions and agricultural credit, as well as between POS transactions and agricultural credit, indicating mutual reinforcement. In contrast, a unidirectional causal flow is observed from agricultural credit to web-pay transactions. The results suggest that ATM and POS technologies are key drivers of agricultural credit distribution in Nigeria, while web-pay platforms play a limited role. The study recommends increased adoption of ATM and POS technologies by both agricultural stakeholders and DMBs, particularly in rural areas, to enhance financial inclusion, credit access, and agricultural productivity.