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

Abstract

Digitalisation has changed the way we navigate the economy with the transition to Industry 4.0. The government and taxpayers should work together with tax agents to engage in digital transformation. Moreover, the Government provides a range of incentives in Budget 2020 to accelerate economic growth in the New Economy and Digital Age and further promote high-value - added activities in the digital 5 G economy and Industry 4.0. This study seeks to explore factors that influence tax agents’ readiness in embracing the digitalisation of tax administration. The results are vital to the policymakers to enhance digital transformation that will improve efficiency and effectiveness of the tax administration. Digitalisation also act as important insights for tax practitioners and future researchers researchers to study the improvement factors of the tax administration system. As a result, tax compliance will increase tax collection and the recovery of income will further be enhanced.