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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]

Manuscript type: Research paper Research aims: This study examines the mediating role of reasonbased trust and implicit trust in the relationship between different social powers (namely coercive, reward, legitimate foundation and persuasive power) and voluntary tax compliance motivations (namely voluntary and committed cooperation). Design/Methodology/Approach: A quantitative research design using survey questionnaires was applied to 388 professional taxpayers. Structural equation modelling (SEM) using AMOS Graphics was employed to analyse the data. Research findings: The findings on the mediating role of trust in the relationship between coercive and persuasive power with intended voluntary tax compliance align with the extension of the Slippery Slope Framework (eSSF). The reason-based trust was found to mediate the relationship between coercive power and committed cooperation partially. The analysis also indicates that implicit trust partially mediates the relationship between persuasive power and voluntary cooperation. Furthermore, the analysis confirms that both reason-based and implicit trust partially mediate the relationship between reward power with voluntary cooperation and committed cooperation. About legitimate foundation power, only implicit trust seems to mediate the relationship with committed cooperation partially. However, the analysis shows inconsistent mediation for this relationship. Theoretical contribution/Originality: This study highlights the importance of tax administrators' power, especially reward and persuasive power, as means to instil trust in tax administrators to improve voluntary tax compliance. Practitioner/Policy implication: This study offers interesting insights to tax administrators, specifically the Inland Revenue Board Malaysia (IRBM), to improve voluntary tax compliance by using the power of IRBM with aims to foster trust in IRBM. Research limitation/Implications: The limitation of this study is that it studies voluntary tax compliance as voluntary cooperation and committed cooperation, representing taxpayers' intention to comply. Therefore, future studies should consider extending this study by assessing the relationships to include actual behaviour. [ABSTRACT FROM AUTHOR]

Previous studies showed mixed findings regarding the relationship between the different types of power and tax compliance motivations. Besides, past studies that applied the slippery slope framework and the extended version had neglecting reward power. Empirical evidence on the relationships between different types of trust in tax administrators and tax compliance motivations is also limited. Therefore, this study examines the relationship between tax administrators' power and trust in tax administrators with tax compliance motivations. This study applied a quantitative approach using a mailed survey questionnaire on 388 professional taxpayers in Malaysia. The data were analyzed using structural equation modeling (SEM) using AMOS Graphic. First, in line with the slippery slope and the extended version, coercive power, and legitimate foundation power have a significant positive relationship with enforced compliance. Second, this article also found that voluntary cooperation is influenced positively by reward power, persuasive power, and reason-based trust. Lastly, committed cooperation is influenced by coercive power negatively, and positively by legitimate foundation power, reward power, and implicit trust. Besides contributing to existing literature, the findings are useful for tax administrators in designing their regulatory strategies. This study suggests that tax administrators implement a targeted approach in which regulatory strategies depend on taxpayers' characteristics and the tax environment. This targeted approach allows for the highest level of compliance to be achieved at the lowest cost. [ABSTRACT FROM AUTHOR]