Impact of Technological Advancements on Tax Compliance Among Individuals in Southern West Malaysia
Keywords:
Tax Compliance, Tax Administration, Technological Advancements, LHDN, Tax Payer
Abstract
This conceptual research paper aims to examine the effects of technological innovation and tax management on the compliance of income tax among individual taxpayers in the southwest of Malaysia. In light of the e-tax and other related technologies, the paper discusses how tax administration and technologies, which are the independent variables, influence tax compliance which is the dependent variable. While digitalization has led to increases in efficiency and transparency, issues such as the digital divide, inadequate infrastructure, and data privacy concerns remain a barrier to widespread use, especially in rural regions. Based on the theoretical frameworks of the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), this paper proposes a mixed-method research design for future empirical study. The qualitative component is through interviews with officers from the Inland Revenue Board of Malaysia (LHDN) while the quantitative is through administering questionnaires to individual taxpayers in some of the urban, suburban and rural regions of Southern West Malaysia. Thus, the objective of this research is to understand the challenges to the implementation of digital tax platforms and provide recommendations to improve compliance among taxpayers, which will help in the development of a fair and effective tax system.
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References
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Maisiba, J.G. and Atambo, W. (2016). Effects of the electronic tax system on the revenue collection efficiency of Kenya Revenue Authority, Imperial Journal of Interdisciplinary Research, 2(4), 815-827.
Malaysian Communications and Multimedia Commission. (2020). Internet Users Survey 2020. Malaysian Communications and Multimedia Commission.
Mansfield, C. Y. (1988). Tax Administration in Developing Countries: An Economic perspective. Staff Papers, 35(1), 181. https://doi.org/10.2307/3867282
Marti, O.L. (2010). Taxpayers’ attitudes and tax compliance behavior in Kenya”, African Journal of Business and Management, 1(1), 112-122.
Mbise, K. S., & Baseka, L. (2023). Impact of digital systems on tax compliance among SMEs. The Journal of Informatics, 2(1). https://doi.org/10.59645/tji.v2i1.94
Mohammed, H., & Tangl, A. (2023). Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. Journal of Risk and Financial Management, 17(1), 5. https://doi.org/10.3390/jrfm17010005
Nembe, N. J. K., Atadoga, N. J. O., Mhlongo, N. N. Z., Falaiye, N. T., Olubusola, N. O., Daraojimba, N. a. I., & Oguejiofor, N. B. B. (2024). The Role of Artificial Intelligence in Enhancing Tax Compliance and Financial Regulation. Finance & Accounting Research Journal, 6(2), 241–251. https://doi.org/10.51594/farj.v6i2.822
Nory, N. S. S., Yasin, M. a. I., Alsagoff, S. a. S., & Bidin, R. (2022). A case study: Inland Revenue Board of Malaysia (IRBM) in encouraging Malaysians to pay taxes. International Journal of Academic Research in Business and Social Sciences, 12(4). https://doi.org/10.6007/ijarbss/v12-i4/10321
O’Hare, B. A. M., Lopez, M. J., Mazimbe, B., Murray, S., Spencer, N., Torrie, C., & Hall, S. (2022). Tax abuse—The potential for the Sustainable Development Goals. PLOS Global Public Health, 2(2), e0000119. https://doi.org/10.1371/journal.pgph.0000119
Opoku, D., Pobee, F., & Okyireh, R. O. (2020). Determinants of E-Learning System Adoption among Ghanaian University Lecturers: An Application of Information System Success and Technology Acceptance Models. American Journal of Social Sciences and Humanities, 5(1), 151–168. https://doi.org/10.20448/801.51.151.168
Roth, J.A., Scholz, J.T. and Witte, A.D. (1989) Taxpayer Compliance, Vol 1: An Agenda for Research. University of Pennsylvania Press, Philadelphia.
Rotimi, O., et.al., (2020). E-Tax Administration and Tax Compliance among Corporate Taxpayers in Nigeria, Accounting & Taxation Review, 4(3), 94 JEL Classification Codes: D83, H20
Shafique, A., Abbasi, S.M., Khalid, N.M., Awais, M., Hassan, M., (2021). The Impact of Taxpayer Perception on Tax Compliance Moderated by Adoption of e-tax System, Vol. 7, Issue 1 ISSN 2414-2336 (Print), ISSN 2523-2525 (Online)
Samsuddin, S. F., Mohamed, N. A., & Bolong, J. (2021). Understanding the Digital Capabilities of Rural Communities in Low Literacy Rate Areas in Malaysia Towards Digital Society. International Journal of Academic Research in Business and Social Sciences, 11(15). https://doi.org/10.6007/ijarbss/v11-i15/10644
Samsuddin, S. F., Shaffril, H. A. M., Mohamed, N. A., & Bolong, J. (2021). Into the unknown: Do people in low literacy rate areas practice digital reading? Malaysian Journal of Library & Information Science, 26(2), 23–36. https://doi.org/10.22452/mjlis.vol26no2.2
Santhanamery, T., & Ramayah, T. (2012). Continued usage intention of E-Filing system in Malaysia: The role of Optimism Bias. Procedia - Social and Behavioral Sciences, 65, 397–403. https://doi.org/10.1016/j.sbspro.2012.11.140
Saptono, P.B.; Hodži?, S.; Khozen, I.; Mahmud, G.; Pratiwi, I.; Purwanto, D.; Aditama, M.A.; Haq, N.; Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction, 10, 22. https://doi.org/10.3390/informatics10010022
Venkatesh, V., Morris, M., Davis, G. & Davis, F. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly. 27. 425-478. 10.2307/30036540.
Wasao, D. (2014). The effect of the online tax system on tax compliance among small taxpayers in the east of Nairobi tax district, Unpublished Master of Science Project, submitted to University of Nairobi, Kenya.
Yakubu,A, Abdul-Rashid, I, & Yussif, A,Z. (2022), “The Mediating Role of Electronic Tax System Adoption in The Relationship Between Attitude Towards Electronic Tax System and Tax Compliance”, Africa Development and Resources Research Institute Journal, Ghana: 31(2), 35-58, E-ISSN: 2343-6662
Yu, J. (2022). Tax structure and corporate tax compliance: evidence from China. Economic Research-Ekonomska Istraživanja, 36(1). https://doi.org/10.1080/1331677x.2022.2080736
Zuiderwijk, A., Janssen, M., & Dwivedi, Y. K. (2015). Acceptance and use predictors of open data technologies: Drawing upon the unified theory of acceptance and use of technology. Government Information Quarterly, 32(4), 429–440. https://doi.org/10.1016/j.giq.2015.09.005
Adelekan, N. O. A., Adisa, N. O., Ilugbusi, N. B. S., Obi, N. O. C., Awonuga, N. K. F., Asuzu, N. O. F., & Ndubuisi, N. N. L. (2024). Evolving tax compliance in the digital era: a comparative analysis of ai-driven models and blockchain technology in US Tax administration. Computer Science & IT Research Journal, 5(2), 311–335. https://doi.org/10.51594/csitrj.v5i2.759
Aidonojie, P. A., Majekodunmi, T. A., Eregbuonye, O., & Ogbemudia, I. O. (2024). Legal issues concerning data security and privacy in automated income tax systems in Nigeria. Hang Tuah Law Journal, 14–41. https://doi.org/10.30649/htlj.v8i1.223
Aljarrah, E., Elrehail, H., & Aababneh, B. (2016). E-voting in Jordan: Assessing readiness and developing a system. Computers in Human Behavior, 63, 860–867. https://doi.org/10.1016/j.chb.2016.05.076
Alsyouf, A., Lutfi, A., Alsubahi, N., Alhazmi, F. N., Al-Mugheed, K., Anshasi, R. J., . . . Albugami, M. (2023). The use of a Technology acceptance model (TAM) to predict patients’ usage of a personal health record system: the role of security, privacy, and usability. International Journal of Environmental Research and Public Health, 20(2), 1347. https://doi.org/10.3390/ijerph20021347
Ayaz, A., & Yanarta?, M. (2020). An analysis of the unified theory of acceptance and use of technology theory (UTAUT): Acceptance of electronic document management system (EDMS). Computers in Human Behavior Reports, 2, 100032. https://doi.org/10.1016/j.chbr.2020.100032
Bassey, E., Mulligan. E. & Ojo. A., (2022). A conceptual framework for digital tax administration - A systematic review, journal homepage: www.elsevier.com/locate/govinf
Belahouaoui, R., & Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using cytometry (2016–2023). Accounting Research Journal, 37(2), 172–191. https://doi.org/10.1108/arj-12-2023-0372
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661. https://doi.org/10.1016/j.jpubeco.2022.104661
Bernama. (2022, June 9). MyDIGITAL Corp partners with Accenture Malaysia to drive the Digital Economy Blueprint, National 4IR Policy. Retrieved from https://www.bernama.com/en/news.php?id=2118048
Bernama. (2024). Beware of scam syndicates using LHDN’s name. Retrieved from https://www.bernama.com/en/news.php?id=2335148
Bolodeoku, P. B., Igbinoba, E., Salau, P. O., Chukwudi, C. K., & Idia, S. E. (2022). Perceived usefulness of technology and multiple salient outcomes: the improbable case of oil and gas workers. Heliyon, 8(4), e09322. https://doi.org/10.1016/j.heliyon.2022.e09322
Cahyadini, A., Putri, S. A., Safiranita, T., & Hidayat, M. J. (2024). Technology Architecture as an instrument for digital taxation. Laws, 13(1), 7. https://doi.org/10.3390/laws13010007
Camilleri, M. A. (2024). Factors affecting performance expectancy and intentions to use ChatGPT: Using SmartPLS to advance an information technology acceptance framework. Technological Forecasting and Social Change, 201, 123247. https://doi.org/10.1016/j.techfore.2024.123247
Estevão, M. (2019, March 16). Why tax administrations are embracing digital transformation. Retrieved from https://blogs.worldbank.org/en/voices/why-tax-administrations-are-embracing-digital-transformation
Haruna, N. I. U., Nadzir, N. M. M., & Awang, N. H. (2023). The impact of quality factors on continuous usage of E-Taxation filing reporting system. Journal of Advanced Research in Applied Sciences and Engineering Technology, 30(2), 141–153. https://doi.org/10.37934/araset.30.2.141153
Haryani, S., Motwani, B. and Matharu, S.K. (2015). Behavioral intention of taxpayers towards online tax filing in India: an empirical investigation, Journal of Business and Financial Affairs, 4(1), 70-76
Hassan, N. S. A., Palil, M. R., Ramli, R., & Maelah, R. (2023). Increasing tax compliance behavior through accommodative approaches and tax rewards. International Journal of Economics and Management, 17(2), 211–228. https://doi.org/10.47836/ijeam.17.2.05
Hesami, S., Jenkins, H., & Jenkins, G. (2024). Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on E-Invoicing and Prefilled Returns. Digital Government: Research and Practice. https://doi.org/10.1145/3643687
Ihnatišinová, D. (2021). Digitalization of tax administration communication under the effect of global megatrends of the digital age. SHS Web of Conferences, 92, 02022. https://doi.org/10.1051/shsconf/20219202022
Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business & Management, 10(2). https://doi.org/10.1080/23311975.2023.2218176
Kooshkebaghi, M., Emamgholipour, S., & Dargahi, H. (2022). Explaining specific taxes management and use in the health sector: a qualitative study. BMC Health Services Research, 22(1). https://doi.org/10.1186/s12913-022-08556-4
Ma, Q., & Liu, L. (2005). The technology acceptance model. In IGI Global eBooks. https://doi.org/10.4018/9781591404743.ch006.ch000
Mailizar, M., Almanthari, A., & Maulina, S. (2021). Examining teachers’ behavioral intention to use e-learning in the teaching of mathematics: an Extended TAM model. Contemporary Educational Technology, 13(2), ep298. https://doi.org/10.30935/cedtech/9709
Maisiba, J.G. and Atambo, W. (2016). Effects of the electronic tax system on the revenue collection efficiency of Kenya Revenue Authority, Imperial Journal of Interdisciplinary Research, 2(4), 815-827.
Malaysian Communications and Multimedia Commission. (2020). Internet Users Survey 2020. Malaysian Communications and Multimedia Commission.
Mansfield, C. Y. (1988). Tax Administration in Developing Countries: An Economic perspective. Staff Papers, 35(1), 181. https://doi.org/10.2307/3867282
Marti, O.L. (2010). Taxpayers’ attitudes and tax compliance behavior in Kenya”, African Journal of Business and Management, 1(1), 112-122.
Mbise, K. S., & Baseka, L. (2023). Impact of digital systems on tax compliance among SMEs. The Journal of Informatics, 2(1). https://doi.org/10.59645/tji.v2i1.94
Mohammed, H., & Tangl, A. (2023). Taxation Perspectives: Analyzing the Factors behind Viewing Taxes as Punishment—A Comprehensive Study of Taxes as Service or Strain. Journal of Risk and Financial Management, 17(1), 5. https://doi.org/10.3390/jrfm17010005
Nembe, N. J. K., Atadoga, N. J. O., Mhlongo, N. N. Z., Falaiye, N. T., Olubusola, N. O., Daraojimba, N. a. I., & Oguejiofor, N. B. B. (2024). The Role of Artificial Intelligence in Enhancing Tax Compliance and Financial Regulation. Finance & Accounting Research Journal, 6(2), 241–251. https://doi.org/10.51594/farj.v6i2.822
Nory, N. S. S., Yasin, M. a. I., Alsagoff, S. a. S., & Bidin, R. (2022). A case study: Inland Revenue Board of Malaysia (IRBM) in encouraging Malaysians to pay taxes. International Journal of Academic Research in Business and Social Sciences, 12(4). https://doi.org/10.6007/ijarbss/v12-i4/10321
O’Hare, B. A. M., Lopez, M. J., Mazimbe, B., Murray, S., Spencer, N., Torrie, C., & Hall, S. (2022). Tax abuse—The potential for the Sustainable Development Goals. PLOS Global Public Health, 2(2), e0000119. https://doi.org/10.1371/journal.pgph.0000119
Opoku, D., Pobee, F., & Okyireh, R. O. (2020). Determinants of E-Learning System Adoption among Ghanaian University Lecturers: An Application of Information System Success and Technology Acceptance Models. American Journal of Social Sciences and Humanities, 5(1), 151–168. https://doi.org/10.20448/801.51.151.168
Roth, J.A., Scholz, J.T. and Witte, A.D. (1989) Taxpayer Compliance, Vol 1: An Agenda for Research. University of Pennsylvania Press, Philadelphia.
Rotimi, O., et.al., (2020). E-Tax Administration and Tax Compliance among Corporate Taxpayers in Nigeria, Accounting & Taxation Review, 4(3), 94 JEL Classification Codes: D83, H20
Shafique, A., Abbasi, S.M., Khalid, N.M., Awais, M., Hassan, M., (2021). The Impact of Taxpayer Perception on Tax Compliance Moderated by Adoption of e-tax System, Vol. 7, Issue 1 ISSN 2414-2336 (Print), ISSN 2523-2525 (Online)
Samsuddin, S. F., Mohamed, N. A., & Bolong, J. (2021). Understanding the Digital Capabilities of Rural Communities in Low Literacy Rate Areas in Malaysia Towards Digital Society. International Journal of Academic Research in Business and Social Sciences, 11(15). https://doi.org/10.6007/ijarbss/v11-i15/10644
Samsuddin, S. F., Shaffril, H. A. M., Mohamed, N. A., & Bolong, J. (2021). Into the unknown: Do people in low literacy rate areas practice digital reading? Malaysian Journal of Library & Information Science, 26(2), 23–36. https://doi.org/10.22452/mjlis.vol26no2.2
Santhanamery, T., & Ramayah, T. (2012). Continued usage intention of E-Filing system in Malaysia: The role of Optimism Bias. Procedia - Social and Behavioral Sciences, 65, 397–403. https://doi.org/10.1016/j.sbspro.2012.11.140
Saptono, P.B.; Hodži?, S.; Khozen, I.; Mahmud, G.; Pratiwi, I.; Purwanto, D.; Aditama, M.A.; Haq, N.; Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction, 10, 22. https://doi.org/10.3390/informatics10010022
Venkatesh, V., Morris, M., Davis, G. & Davis, F. (2003). User Acceptance of Information Technology: Toward a Unified View. MIS Quarterly. 27. 425-478. 10.2307/30036540.
Wasao, D. (2014). The effect of the online tax system on tax compliance among small taxpayers in the east of Nairobi tax district, Unpublished Master of Science Project, submitted to University of Nairobi, Kenya.
Yakubu,A, Abdul-Rashid, I, & Yussif, A,Z. (2022), “The Mediating Role of Electronic Tax System Adoption in The Relationship Between Attitude Towards Electronic Tax System and Tax Compliance”, Africa Development and Resources Research Institute Journal, Ghana: 31(2), 35-58, E-ISSN: 2343-6662
Yu, J. (2022). Tax structure and corporate tax compliance: evidence from China. Economic Research-Ekonomska Istraživanja, 36(1). https://doi.org/10.1080/1331677x.2022.2080736
Zuiderwijk, A., Janssen, M., & Dwivedi, Y. K. (2015). Acceptance and use predictors of open data technologies: Drawing upon the unified theory of acceptance and use of technology. Government Information Quarterly, 32(4), 429–440. https://doi.org/10.1016/j.giq.2015.09.005
Published
2024-09-12
How to Cite
Sapari, A. binti, Abu Bakar, S. A. N. binti, & Tanggamani, V. (2024). Impact of Technological Advancements on Tax Compliance Among Individuals in Southern West Malaysia. Information Management and Business Review, 16(3(I), 427-436. https://doi.org/10.22610/imbr.v16i3(I).3995
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Copyright (c) 2024 Afidah binti Sapari, Siti Anis Nadia binti Abu Bakar, Vani Tanggamani
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