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Factors affecting electronic invoice adoption and tax compliance process efficiency

Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted elect...

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Main Authors: Qi, Yulan, Che Azmi, Anna
Format: Article
Published: Emerald 2021
Subjects:
H Social Sciences (General)
Information resources (General)
Online Access:http://eprints.um.edu.my/34962/
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spelling my.um.eprints.349622022-05-25T04:07:27Z http://eprints.um.edu.my/34962/ Factors affecting electronic invoice adoption and tax compliance process efficiency Qi, Yulan Che Azmi, Anna H Social Sciences (General) Information resources (General) Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data. Findings This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency. Research limitations/implications This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters. Practical implications The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing. Social implications This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen's trust in the electronic invoice system. Originality/value This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency. Emerald 2021-03-10 Article PeerReviewed Qi, Yulan and Che Azmi, Anna (2021) Factors affecting electronic invoice adoption and tax compliance process efficiency. Transforming Government: People, Process and Policy, 15 (1). pp. 150-168. ISSN 1750-6166, DOI https://doi.org/10.1108/TG-04-2020-0070 <https://doi.org/10.1108/TG-04-2020-0070>. 10.1108/TG-04-2020-0070
institution Universiti Malaya
building UM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaya
content_source UM Research Repository
url_provider http://eprints.um.edu.my/
topic H Social Sciences (General)
Information resources (General)
spellingShingle H Social Sciences (General)
Information resources (General)
Qi, Yulan
Che Azmi, Anna
Factors affecting electronic invoice adoption and tax compliance process efficiency
description Purpose The purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data. Findings This study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency. Research limitations/implications This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters. Practical implications The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing. Social implications This research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen's trust in the electronic invoice system. Originality/value This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.
format Article
author Qi, Yulan
Che Azmi, Anna
author_facet Qi, Yulan
Che Azmi, Anna
author_sort Qi, Yulan
title Factors affecting electronic invoice adoption and tax compliance process efficiency
title_short Factors affecting electronic invoice adoption and tax compliance process efficiency
title_full Factors affecting electronic invoice adoption and tax compliance process efficiency
title_fullStr Factors affecting electronic invoice adoption and tax compliance process efficiency
title_full_unstemmed Factors affecting electronic invoice adoption and tax compliance process efficiency
title_sort factors affecting electronic invoice adoption and tax compliance process efficiency
publisher Emerald
publishDate 2021
url http://eprints.um.edu.my/34962/
_version_ 1735409640349368320
score 13.211869

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