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Taxation research has received considerable attention from many scholars, practitioners and policymakers across the globe. Many scholars have also conducted research on taxation in the Malaysian context. However, papers that track the trends of such research are scanty in the existing literature. The aim of this study is to review the trend and frequencies of published literature on taxation in Malaysia based on the Scopus database using the search term “Malaysia and taxâ€. The design of the study is bibliometric analysis. As of 23rd September 2020, a total of 88 documents were retrieved and analysed using Excel, Hazing’s Publish or Perish and VOSviewer software. Based on the standard bibliometric indicators, this paper reports the research papers and source types, years and language of publications, subject area, most active institutions, most active sources’ titles, keywords, authorship, abstract, title analysis and citation analysis. Findings revealed that there is an increase in growth rate of literature on studies related to taxation in the Malaysian context from 1977 to 2020 published in the Scopos database. The publications reached an all-time peak in 2016 to 2017 but significantly dropped in 2018 and 2019 based on the data retrieved from the Scopus database. The findings further show that Universiti Teknologi MARA is the most influential institution with 18.18% of the total documents retrieved, followed by Universiti Utara Malaysia with 9.1% respectively. Additional findings of the study show that Advance Science Letters is the highest source title with 14.71% of the published documents. The finding also indicates that Adhikari, Derashid and Zhang (2006) are the most influential authors with 187 citations as at 23rd September 2020. The research is limited to the literatures published in Scopus database, other database were not covered in this study. Malaysian policymakers should provide more research grants to tax practitioners and academicians to increase the level of publications in this field.

Malaysia is encouraging the involvement and participation of women in developing its economy and in transforming it to become a developed nation by the year 2020. However, studies that look into the attributes of successful women business leaders are scarce. Hence, it is the focus of this paper to reveal the attributes of prominent women business leaders and their respective leadership styles. Three (3) prominent women business leaders from various industries participated in this study and data were gathered through qualitative semi-structured interviews. It was found that the attributes possessed by these participants are similar to their male counterparts. The only differences between men and women business leaders are in terms of (i) the amount of focus time spent between domestic chores and work, and (ii) the motherly/sisterly approach portrayed by the participants, which is unique to women business leaders. The participants demonstrated three styles of leadership, namely paternalistic, transformational, and participative.

The paper presents a theoretical framework on the moderating effect of trust in authority on the relationship between tax rates, penalty, detection probability, cost of compliance, royalty rates, environmental regulations, and petroleum profit tax compliance. The objective of the proposed framework is to expand the Allingham and Sandmo (1972) model of tax compliance by adding two more predictor variables relevant to the oil and gas industry (royalty rates and environmental regulations), and moderating variable (trust) to better explain the relationship. Allingham and Sandmo (1972) model received a lot of criticisms for not considering other non-human factors that can help in determining taxpayers’ compliance behavior, hence the expansion of the model to include new variables, purely non-human factors which are relevant to the industry in question. A thorough search of the following databases: Scopus database, Web of Science, Emerald, Google Scholar, among others was conducted to come up with the relevant and related literature on the subject matter. Providing empirical evidence through validation of this framework would have important implications for policymakers in host oil and gas producing countries, oil and gas operators, the deterrence theory as well as future research.

This leadership case study on Datuk Dr. Maznah Hamid, Chairman of Securiforce Group, outlines the leadership attributes and style of an iron lady of Malaysia. The case begins with a brief overview on the involvement of women business leaders in Malaysia. This is followed by a review of leadership attributes and leadership styles. Next, the study focused on Datuk Maznah’s childhood years, the initial years of her career, and how she went to become one of the prominent women business leaders in Malaysia. In that process, her leadership attributes and style are unveiled. Semi-structured interviews were conducted with Datuk Dr. Maznah herself and her three managerial employees. Gathered data were transcribed and analysed using thematic analysis. Among others, results indicated that Datuk Dr. Maznah is a visionary, determined, having integrity, and ambitious leader. She is described as a transformational leader who has the ability to inspire people with higher ideals and moral values.

The study examined the factors influencing the usage of the Internet for academic purposes amongst final year business students in public universities in Malaysia. The research model employed the variables from the theory of acceptance model (TAM), namely perceived usefulness, perceived ease of use, intention, and behavior. A structured, self-administered questionnaire was used to elicit responses from a randomly selected sample of 422 respondents. Regression analyses were employed to analyze the data. The results indicated that perceived ease of use had an effect on the perceived usefulness (at the R2 value of 0.14), which in turn influenced students’ intention to use the Internet for academic purposes. In addition, with a significant â value of 0.367, perceived usefulness was also found to mediate the impact of perceived ease of use on students’ intention to use the Internet. Finally, intention was also found to influence the actual behavior at 45 percent. In view of the results, it can be concluded that the Internet application is a useful tool to assist students’ learning. Thus, academicians should be open and opportunistic in applying this dynamic tool in their teaching.