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

Anna Che Azmi2016

Article2016

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

Anna Che Azmi · Noor Sharoja Sapiei · Mohd Zulkhairi Mustapha · Mazni Abdullah

48 citations·0/0 files stored·International Journal of Accounting Information Systems

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Technology Adoption and User Behaviour Taxation and Compliance Studies ERP Systems Implementation and Impact

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References

2003Common method biases in behavioral research: A critical review of the literature and recommended remedies.2003User Acceptance of Information Technology: Toward A Unified View1 1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2019Diffusion of Innovations 1 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 2014A primer on partial least squares structural equation modeling (PLS-SEM)1998The partial least squares approach for structural equation modeling.1977Estimating Nonresponse Bias in Mail Surveys

Cited by

2022Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior 2020A Socio-Economic Model of Sales Tax Compliance 2020Moderating role of patriotism on sales tax compliance among Jordanian SMEs 2019Success of Small and Medium Enterprises in Myanmar: Role of Technological, Organizational, and Environmental Factors 2024Investigating the factors affecting the adoption of cloud accounting in Saudi Arabia's small and medium-sized enterprises (SMEs)

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Year2016

Typearticle

Published2016-07-30

VenueInternational Journal of Accounting Information Systems

ISSN-L1467-0895

Languageen

Citations48

Files0 public / 0

ShelfTechnology Adoption and User Behaviour

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doi10.1016/j.accinf.2016.06.001

openalex_workW2503911317

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2024Big Data Analytics Adoption in Manufacturing Companies: The Contingent Role of Data-Driven Culture

2020A Conceptual Framework for Generalised Audit Software Adoption in Saudi Arabia by Government Internal Auditing Departments using an Integrated Institutional Theory-TOE Model

2019Tax compliance as a driver for adopting information technologies – effect on competencies development and on competitive advantages