SMEs' tax compliance costs and IT adoption: the case of a value-added tax

Che Azmi, A.A. and Sapiei, N.S. and Mustapha, M.Z. and Abdullah, M. (2016) SMEs' tax compliance costs and IT adoption: the case of a value-added tax. International Journal of Accounting Information Systems, 23. pp. 1-13. ISSN 1467-0895, DOI

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The objective of this study is to examine the factors behind the adoption of a tax-compliant accounting system among small and medium-sized enterprises (SMEs) using the technological–organizational–environmental (TOE) framework, particularly the role of tax compliance costs in fostering the adoption of this system. This study makes a novel contribution by attempting to link the influence of tax compliance costs to the information technology (IT) adoption literature. Questionnaires were distributed to 401 SMEs, and data were analyzed using partial least squares. The results suggest that the TOE framework is useful for examining factors that affect SMEs' IT adoption decisions; the influence of perceived compatibility, complexity, relative advantage, and mimetic and regulatory pressure is important for the adoption of a value-added tax (VAT)-compliant accounting system. Moreover, the impact of compatibility, learning from external sources, and perceived coercive pressure on the adoption of a VAT-compliant accounting system is moderated by tax compliance cost.

Item Type: Article
Funders: University of Malaya Research Grant (UMRG): RP007B-13SBS
Uncontrolled Keywords: IT adoption; Tax compliance cost; Small and medium-sized enterprises; VAT
Subjects: H Social Sciences > HF Commerce
Divisions: Faculty of Business and Economics
Depositing User: Ms. Juhaida Abd Rahim
Date Deposited: 04 Dec 2017 04:16
Last Modified: 04 Dec 2017 04:16

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