Adoption of AI in ERP Systems for Tax Administration and Compliance in Bread Manufacturing SMEs: Towards Enhanced Performance and Productivity

Reynald Louie Casubha Precilla; Dr. Bernardo Redoña

doi:10.36948/ijfmr.2026.v08i02.70679

Adoption of AI in ERP Systems for Tax Administration and Compliance in Bread Manufacturing SMEs: Towards Enhanced Performance and Productivity

Author(s)	Mr. Reynald Louie Casubha Precilla, Dr. Bernardo Redoña
Country	Philippines
Abstract	The integration of Artificial Intelligence (AI) into Enterprise Resource Planning (ERP) systems pre-sents significant opportunities for improving tax administration and compliance among Small and Me-dium Enterprises (SMEs), particularly in traditional industries. This study investigates the adoption of AI-enabled ERP systems among bread manufacturing SMEs in the National Capital Region (NCR) and CALABARZON, Philippines. Anchored on the People–Process–Technology (PPT) framework and the Unified Theory of Acceptance and Use of Technology (UTAUT), the research examines how perfor-mance expectancy, effort expectancy, social influence, and facilitating conditions influence behavioral intention, adoption intention, and actual system usage. The study also integrates trust and ethical con-siderations to extend the traditional adoption model. Using a quantitative cross-sectional design, data were collected from 153 accounting personnel from ERP-using SMEs through a validated survey instrument. Descriptive statistics and Spearman’s Rank Correlation were employed to analyze relationships among variables. Findings indicate high readiness in people and process dimensions, particularly in ERP training and tax compliance workflows. Howev-er, technological infrastructure—especially network stability and system support—remains a major constraint. Although behavioral intention and adoption intention were rated high, no significant rela-tionship was found between behavioral intention and actual usage (r = 0.05, p > 0.05), confirming a pronounced intention–behavior gap. The study concludes that infrastructural limitations, rather than user resistance, hinder AI-enabled ERP adoption. A strategic intervention framework is proposed to strengthen infrastructure readiness, ethical AI governance, digital capability, and sustainable tax compliance among SMEs.
Keywords	Artificial Intelligence (AI), Enterprise Resource Planning (ERP), AI-Enabled ERP Systems, Unified Theory of Acceptance and Use of Technology (UTAUT), Ethical AI Governance
Field	Computer > Artificial Intelligence / Simulation / Virtual Reality
Published In	Volume 8, Issue 2, March-April 2026
Published On	2026-03-05
DOI	https://doi.org/10.36948/ijfmr.2026.v08i02.70679

View / Download PDF File

E-ISSN 2582-2160

doi

CrossRef DOI is assigned to each research paper published in our journal.

IJFMR DOI prefix is
10.36948/ijfmr

Downloads

Research Paper Format Copyright Permission Form and Undertaking Form Cover Page Vol 8 Isu 2 Cover Page Vol 8 Isu 1 Cover Page Vol 7 Isu 6

All research papers published on this website are licensed under Creative Commons Attribution-ShareAlike 4.0 International License, and all rights belong to their respective authors/researchers.

CC-BY-SA

About IJFMR Fees & Payment Current Issue Publication Archive	Submit Research Paper Track Submission Status Publication Guidelines Publication Ethics Peer Review & Plagiarism	Join as a Reviewer Editors & Reviewers Reviewer Referral Program Get Reviewer Membership Certi.	Website/Journal Policies Usage Policy Content Policies Privacy Policy

Contact Us		+91-9687-828-838	editor@ijfmr.com

International Journal For Multidisciplinary Research

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

Adoption of AI in ERP Systems for Tax Administration and Compliance in Bread Manufacturing SMEs: Towards Enhanced Performance and Productivity

Share this