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In Malaysia, there needs to be more explanation of the gig economy activities found in the literature. It is challenging to comprehend the size and growth of the gig economy in Malaysia due to the difficulty of obtaining accurate measures of revenue generated by digital platforms. This paper aims to address the knowledge gap by employing descriptive analysis of administrative data from the relevant agencies tasked with fostering the digital economy in Malaysia. The findings revealed that between 2016 and 2021, there was a substantial increase in the number of gig workers and digital platforms that provide gig workers with a stable source of income and an additional source of revenue for the Malaysian economy. Physical gig activities dominated the gig economy market compared to digital gig activities. In addition, the COVID-19 pandemic has led to an increase in the number of local digital platforms as a result of the increase in the demand for online services. The government must prioritise the regulation of the gig economy in order to protect gig workers and ensure equitable distribution of the wealth generated by the gig economy. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding integrating ICT skills and tax software into a tax course. Design/methodology/approach: An online survey method was used to collect the data. An online survey was distributed to 385 tax practitioners who worked in the accounting/tax firms that participated in the university's internship programs. A total of 112 usable questionnaires were analyzed. Findings: The survey found that the three most important ICT skills with which fresh graduates should be familiar before graduating were spreadsheet software, word-processing software, and e-mail. The result shows that the usage of e-tax applications is still not pervasive in tax practice. Overall, senior tax practitioners rated fresh accounting graduates' ICT skills as "average". Both senior (75 percent) and junior (73.7 percent) tax practitioners agreed that ICT skills and tax software should be integrated in the tax course offered by the universities. Practical implications: This study has provided insights to policy makers and tax educators to revamp the existing tax curriculum, and to introduce learning tax software in classes, and to place more emphasis in imparting ICT skills in tax education. Originality/value: Scholarly study on tax education and ICT is scant. Little is known about whether the existing tax education is adequate in meeting the needs of the employers in the job market. This paper has emerged to fill a knowledge gap. (Contains 5 tables and 2 figures.)