Perak State government in Malaysia has been promoting an Internet tax filing called electronic filing as part of its e-government initiative. Starting in year 2006, Malaysia Inland Revenue Board (IRBM) has launched the e-filing method for individual taxpayers and from that point of time, Malaysia's citizens are provided with the option to choose their tax filing method either in the way of manual tax-filing method or e-filing method. This study focuses on the Perak State academics' intention and behavior to adopt e-filing tax system. The target population for this study is academic staff in Perak State in Malaysia. 116 usable questionnaires were collected from three public institutions and two private institutions of higher learning in Perak State in Malaysia and the data analyzed through the SPSS. The findings show that perceived use of use, perceived usefulness, perceived security, and perceived credibility do influence the Perak State academic's e-filing adoption intention. However, perceived service and information quality has not influenced their e-filing adoption intention. This study provides several important implications for building and promoting effective e-filing system by the IRBM.

In the new global economy, corporate social responsibility has become a central issue of most of the government but a number of cases of business owners being socially irresponsible are dramatically increasing. Therefore, this study has thoroughly examined most contributing factor of corporate social responsibility adoption among SMEs. It is undeniable, that the contributions of SMEs toward the corporate social responsibility are increasing in the society along with the number of SMEs gradually increase in the market and play a significant role in the corporate social responsibility to improve the economic and social development of the nation. The purpose of this research is to examine further in-depth the relevant factors that influence the managers of SMEs in the adoption of corporate social responsibility practices. Quantitative data were collected using the self-administered questionnaire that was distributed to a sample of 384 respondents. In this study, Pearson Correlation Analysis and Multiple Linear Regressions were used to test the importance of all of the four independent variables which are profit maximization, philanthropy responsibility, external pressure, and moral responsibility. The results indicated that all of the tested motivational factors that influence adoption of corporate social responsibility have significant association with corporate social responsibility of SMEs. Therefore, it can be concluded that the result may provide some insight to business leaders with more practical perspectives about motivational factors of corporate social responsibility in Malaysia.

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In the 21st century, small and medium service firms face difficulty sustaining their performance. Additionally, the literature on entrepreneurial orientation (EO) in SMEs is scarce. Moreover, the role of cost leadership strategy as a mediator lacks researchers’ attention. Therefore, this research aims to examine the relationship between EO and SMEs performance with the mediating role of cost leadership strategy. Based on the contingency theory, a theoretical model has been drawn. A survey approach with a questionnaire technique has been adapted to achieve the study objectives. The data were collected from 283 service SMEs in three states of Malaysia. The Partial Least Square Structural Equation Modelling (PLS-SEM) technique was employed to analyze the empirical data. The study findings highlight that risk-taking and open innovation have no direct relationship with SMEs’ performance. However, through the mediation role of cost leadership, risk-taking and open innovation have a significant association with performance. Furthermore, the findings indicate that proactiveness, competitive aggressiveness, and autonomy have a positive and direct relationship with performance, whereas in the presence of cost leadership, competitive aggressiveness has a partial mediating effect. The empirical findings are helpful to policymakers, researchers, and practitioners.