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.
A questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.
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.
This study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.
The results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.
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.
This study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.
