From Knowledge To Action: Evaluating The Effectiveness of Emerging Technologies in Enhancing Tax Compliance Readiness among University Students
Abstract
The fast-moving digital revolution in the education sector has transformed how future taxpayers learn and prepare to comply. The conceptual paper is a discussion of the use of emerging technologies like AI-assisted learning, gamification of tax simulations, and digital tax laboratory to increase the readiness of tax compliance among university students in Malaysia and Indonesia. Based on the Technology Acceptance Model (TAM) and Transformative Learning Theory (TLT), the developed framework describes the role of digital learning engagement, perceived usefulness, and reflective learning in developing compliance-oriented behaviour. The paper adds to theory by developing TAM and TLT in a tax education setting and provides implications for the use of technology-based curriculum to produce ethical and digitally skilled taxpayers.
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