The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives

During the implementation of the Goods and Service Tax (GST) on 1 April 2015, taxpayers were required to invest in the use the latest accounting information system (AIS) which has been enhanced with taxation elements. The Royal Malaysian Customs Department (RMCD) introduced the GST accounting system...

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Main Author:	Ahmad Faiz, Faridatul Husna
Format:	Thesis
Language:	eng eng eng
Published:	2019
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/9582/1/s821439_01.pdf https://etd.uum.edu.my/9582/2/s821439_02.pdf https://etd.uum.edu.my/9582/3/s821439_references.docx
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id	my-uum-etd.9582
record_format	uketd_dc
spelling	my-uum-etd.95822022-10-06T02:01:28Z The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives 2019 Ahmad Faiz, Faridatul Husna Mat Saat, Rafeah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HF5601-5689 Accounting HJ4771.6 Income Tax. Tax Returns. During the implementation of the Goods and Service Tax (GST) on 1 April 2015, taxpayers were required to invest in the use the latest accounting information system (AIS) which has been enhanced with taxation elements. The Royal Malaysian Customs Department (RMCD) introduced the GST accounting system to assist and minimise administrative costs and compliance costs among GST taxpayers. Consumers are encouraged to use the expanded accounting software system in the preparation of financial and tax reports. In this regard, the objective of the study is to examine the success factors of using AIS in construction companies. This study uses the DeLone & McLean model for measuring the success factors of AIS. Data were collected from 120 respondents working in the construction industry in Klang Valley. The study uses partial least square (PLS) software to analyse the data. The results of the study indicate that service quality, information quality and user satisfaction have significant effect on the success of using AIS. Results of the study also show that system quality is not significant in AIS actual use. This may cause from command, quickness and accuracy of information system that users are not familiar with. The outcome of this study provides insights for the companies with factors that they can leverage to improve the usage of the AIS and expect benefits from their investments in AIS implementation. In line with the findings, limitations and recommendations for future research were discussed. 2019 Thesis https://etd.uum.edu.my/9582/ https://etd.uum.edu.my/9582/1/s821439_01.pdf text eng public https://etd.uum.edu.my/9582/2/s821439_02.pdf text eng public https://etd.uum.edu.my/9582/3/s821439_references.docx text eng public other masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng eng
advisor	Mat Saat, Rafeah
topic	HF5601-5689 Accounting HF5601-5689 Accounting
spellingShingle	HF5601-5689 Accounting HF5601-5689 Accounting Ahmad Faiz, Faridatul Husna The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
description	During the implementation of the Goods and Service Tax (GST) on 1 April 2015, taxpayers were required to invest in the use the latest accounting information system (AIS) which has been enhanced with taxation elements. The Royal Malaysian Customs Department (RMCD) introduced the GST accounting system to assist and minimise administrative costs and compliance costs among GST taxpayers. Consumers are encouraged to use the expanded accounting software system in the preparation of financial and tax reports. In this regard, the objective of the study is to examine the success factors of using AIS in construction companies. This study uses the DeLone & McLean model for measuring the success factors of AIS. Data were collected from 120 respondents working in the construction industry in Klang Valley. The study uses partial least square (PLS) software to analyse the data. The results of the study indicate that service quality, information quality and user satisfaction have significant effect on the success of using AIS. Results of the study also show that system quality is not significant in AIS actual use. This may cause from command, quickness and accuracy of information system that users are not familiar with. The outcome of this study provides insights for the companies with factors that they can leverage to improve the usage of the AIS and expect benefits from their investments in AIS implementation. In line with the findings, limitations and recommendations for future research were discussed.
format	Thesis
qualification_name	other
qualification_level	Master's degree
author	Ahmad Faiz, Faridatul Husna
author_facet	Ahmad Faiz, Faridatul Husna
author_sort	Ahmad Faiz, Faridatul Husna
title	The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
title_short	The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
title_full	The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
title_fullStr	The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
title_full_unstemmed	The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
title_sort	success of accounting information system (ais) among construction companies in malaysia from taxation perspectives
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2019
url	https://etd.uum.edu.my/9582/1/s821439_01.pdf https://etd.uum.edu.my/9582/2/s821439_02.pdf https://etd.uum.edu.my/9582/3/s821439_references.docx
_version_	1747828627005767680

The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives

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