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 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.