Factors affecting electronic invoice adoption and tax compliance process efficiency

Purpose 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. Design/methodology/approach A questionnaire survey was distributed to 276 users who adopted elect...

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Bibliographic Details
Main Authors: Qi, Yulan, Che Azmi, Anna
Format: Article
Published: Emerald 2021
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Online Access:http://eprints.um.edu.my/34962/
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