Technology Integration in Taxation Education: A Qualitative Study on Student Perceptions and Digital Competencies

Abstract

This study investigates the integration of tax computation software in taxation education and its influence on students’ perceptions, technological competencies, and learning outcomes. Guided by the Technology Acceptance Model (TAM), the research adopts a qualitative design within the Advanced Taxation course at the Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM). Superior TaxComp software was used as the primary intervention to provide hands-on experience in computing corporate tax liabilities. Data were collected through interviews, classroom observations, and rubric-based evaluations, and analysed using thematic analysis. Findings reveal two key dimensions: learner perceptions and learning outcomes. Students reported increased awareness of technology’s role in accounting, perceived relevance of digital tools, and initial usability challenges that improved through peer collaboration. Observed outcomes include enhanced understanding of tax concepts, acquisition of technical and soft skills, and greater confidence in technology adoption. Interpreted through TAM, these results underscore the importance of perceived usefulness and ease of use in shaping positive attitudes toward technology. The study contributes to accounting education reform and supports Sustainable Development Goal 4 (Quality Education) by promoting inclusive, technology-driven learning that prepares graduates for the digital demands of the profession.