The increase in digital transformation through Industry 4.0 has become a top priority for both businesses and governments on a worldwide scale, thus forcing the need for updating the tax system. With substantial technological advancements and accelerating demands to save costs, many tax authorities are undergoing a considerable transformation from the conventional to an online platform in engaging with taxpayers and tax agents; however, the tax agents responsible for advising and assisting companies or individuals with income tax matters may not be ready for such a transformation. This study aims to examine tax agents' readiness towards the digitalisation of tax administration in Malaysia. By using the probability sampling technique, a list of tax agents was obtained from the Inland Revenue Board Malaysia (IRBM)'s website and data were collected from the structured questionnaires distributed to the IRBM-registered tax agents in Malaysia. Considering that Malaysia is still at an early stage of fully digitalising its tax system, the findings of this study are, therefore, important for many parties involved and the body of knowledge. By selecting 173 respondents that consist of tax agents listed with the Inland Revenue Board Malaysia (IRBM), this study employed Quadrant Analysis to determine the factors of priority in supporting the readiness towards the digitalisation of tax administration. Based on the findings, the three elements that demand immediate attention from the policymakers are perceived ease of use, technology infrastructure, and government policy and support. These findings are crucial for policymakers who intend to speed up the digital transformation process to improve the efficiency and effectiveness of tax administration. This study should be able to ascertain the factors that influence tax agents' readiness to deal with the digitalisation of Malaysian tax administration. There is a paucity of research on the digitalisation of tax administration, particularly for services to taxpayers that should have been fully digitalised years ago. This study should contribute to the literature by identifying the factors that contribute to the delay in fully digitalising tax administration in Malaysia.

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The landscape of Micro, Small, and Medium Enterprises (MSMEs) worldwide has grown considerably well since 2016 until 2021. In Malaysia, micro-businesses were prominent as they accounted for the largest share of MSMEs components. However, the majority of microbusinesses owners are operating in the informal sector and some do not even register their businesses with the government. This may lead to difficulties for the tax authority in collecting taxes from them. Therefore, this study is vital to identify what are the possible factors that influence the tax compliance of micro-businesses in Malaysia. This study focused on the influence of tax morale, simplicity, and knowledge on tax compliance. An online questionnaire was distributed to micro-business owners, and 152 micro-business owners responded. The researcher used simple random sampling technique to collect data focusing on microbusiness owners in Malaysia. This study employed the Statistical Package for the Social Sciences (SPSS) to analyse the data in order to derive useful information. Based on these 152 respondents, the study revealed that tax morale, tax simplicity, and tax knowledge have a positive and significant impact on tax compliance. The findings are crucial for the policymakers to improve the current tax policies. More effective tax education programmes should be crafted to convey tax knowledge and awareness to business owners, especially among those in the informal sector. It is advisable for future researchers to concentrate on other substantial variables that may affect tax compliance. Apart from that, the research methodology also needs to be diversified such as to include focus group discussions and field experiments to obtain more useful findings related to the issue of tax compliance among micro-business owners.