Effects of Audit Data Analytics Capability on Tax Performance: Evidence from Tax Departments in Thailand
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Abstract
This study aims at investigating the effects of audit data analytics capability on tax performance of tax departments in Thailand. The dynamic capability theory is used to explain the relationship of the variables. In this study, a mail survey questionnaire is used to collect quantitative data from the entire population of tax departments in Thailand 404 tax audit branches and received 255 usable returned questionnaires (63.28%). The ordinary least squares (OLS) regression analyses are processed to test all postulated hypotheses. The results indicate that audit data analytics capability including management capability, technology competence, and personnel expertise has a significant positive effect on tax performance.
In addition, this study empirically confirms that management capability, technology competence, and personnel expertise are the key dimensions of audit data analytics capability, which is consistent with the existing literature and adds benefit to the literature. This study sheds light on the boundary of dynamic capability theory in the context of tax departments in Thailand. In summary, executives should emphasize the importance of audit data analytics capability that plays a role in determining the success and sustainability of tax performance in current and future perspectives.
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