Determinant Factors of Tax Digitalization Adoption: Towards Sustainable Tax Profession

Abstract

The rapid advancement of digital technology has significantly impacted various industries, including taxation. Tax digitization contributes many benefits such as streamlining tax processes, reducing administrative burden, enhancing efficiency, and increasing data security. To date, tax professionals in advanced economies have drawn attention to digitalization to compensate for their work's complexity and ensure the profession's sustainability. However, Malaysian tax professionals are still at the beginning of the transformation process towards a modern digitally oriented system. Considering this issue, the study aims to propose factors that would expedite the adoption of tax digitalization among tax professionals. By examining performance expectancy, effort expectancy, social influence, and facilitating conditions, policymakers, professional bodies, and tax authorities can formulate strategies to promote widespread adoption, leading be more efficient and sustainable tax profession. This move aligns with the Malaysian government's aspirations and the United Nations' Sustainable Development Goal 9, fostering inclusive and sustainable industry growth through innovation.