Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia

Saruji, Suzana Che; Hamid, Nadiah Abd

doi:10.4108/eai.1-10-2020.2305629

Cited by 2 publications

(2 citation statements)

References 14 publications

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“…All contributions provide very good information for the company-tax office/tax authority interfaces, but here, too, the direct reference to advisors is missing (cf. among others Al-Rubaye and Al-Ta 'I, 2023;Ihnatišinová, 2022;Saruji and Hamid, 2020;Bentley, 2020;OECD, 2017;Chen, Grimshaw and Myles, 2017).…”

Section: Methodsmentioning

confidence: 99%

Knowledge Management as a Necessity for the Digitalisation of Processes Among Tax Advisors– A Survey of German Tax Firms 2022

Krieger,

Hector,

Lange

2023

Liberec Economic Forum 2023

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Digitalisation requirements are the challenge for tax firms in the 21st century. Reserved tasks should become more automated, communications should expand to digital channels and core competences should be expanded to include more consulting. Since digitisation and the necessary technology and its application are not among the core competences of tax consultancies, the transformation of services is slow. A survey of tax firm owners shows that the digitalisation of services and processes has only been implemented to a limited extent in the firms. Furthermore, the data shows that due to the lack of digital transformation, the majority of tax consultants are unable to offer new services to clients. This is attributed to the fact that the lack of internal knowledge management does not allow the transformation to take place in a structured framework and therefore many tax consultants are still in the planning phase, even though client requirements have been tending to be offered digital options in tax advice for some time. This paper deals with the need for internal knowledge management, which forms the basis for the necessary transformation. For this purpose, the knowledge areas that are necessary for comprehensive knowledge management are presented. In addition, the model of Büren et al. provides a framework for the development of coordinated knowledge management that can be adapted by tax consultancies. For this purpose, basic requirements are presented in a self-created integrated management approach as an example in which tax firms can start a knowledge management for digitalisation.

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Section: Methodsmentioning

confidence: 99%

Knowledge Management as a Necessity for the Digitalisation of Processes Among Tax Advisors– A Survey of German Tax Firms 2022

Krieger,

Hector,

Lange

2023

Liberec Economic Forum 2023

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“…As a result, not all tax administration aspects can be accessed online. For example, many required documents, for instance, accounting supporting records are still to be submitted manually by the tax agents for auditing because not all document submissions can be done via email due to limitations such as file size and when the files are blocked by the email providers (Saruji & Hamid, 2020). In response to this, digitalisation can help reduce the time spent by tax agents to gather, review, and organise data.…”

Section: Introductionmentioning

confidence: 99%

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

Hamid¹,

Saruji²,

Shamsuddin³

et al. 2023

R. Econ. and Finan.

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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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Tax Agents’ Acceptance of the Digitalisation of Tax Administration in Malaysia

Cited by 2 publications

References 14 publications

Knowledge Management as a Necessity for the Digitalisation of Processes Among Tax Advisors– A Survey of German Tax Firms 2022

Knowledge Management as a Necessity for the Digitalisation of Processes Among Tax Advisors– A Survey of German Tax Firms 2022

Determining the Factors of Tax Agents’ Readiness Towards the Digitalisation of Tax Administration

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