Emerging Technologies on Tax Education in Shaping Tax Compliance among SMEs in Malaysia

This conceptual paper examines how emerging technologies and tax education influence tax compliance among small and medium-sized enterprises (SMEs) in Malaysia, with a particular focus on the role of electronic taxation systems. Despite the Malaysian government's efforts to digitalize its tax infrastructure, many SMEs remain non-compliant due to limited knowledge, insufficient support, and low adoption of digital platforms. The study integrates the Technology Adoption Model (TAM) and the Theory of Planned Behavior (TPB) to explore how factors such as tax education, tax knowledge, tax resources, technology quality, and information quality contribute to tax compliance through the mediating role of electronic taxation adoption. The target population includes SMEs in the food and beverage sector located in the southern region of Peninsular Malaysia. A mixed-method research design is proposed, combining quantitative analysis using SPSS and SmartPLS with qualitative interviews analyzed through NVivo. The study aims to bridge gaps in the current literature by highlighting the behavioral and systemic barriers to digital tax adoption among SMEs. It also offers practical insights for policymakers and tax authorities seeking to improve voluntary compliance through better education, system design, and support strategies tailored to the SME sector.