DIGITAL CUSTOMS TECHNOLOGY, OFFICER PERFORMANCE, AND TAX COLLECTION EFFICIENCY: A SOCIO-TECHNICAL INTEGRATION FRAMEWORK

Abstract

Digital transformation has become a key strategy for customs administrations aiming to improve tax collection efficiency while preserving service quality and meeting trade facilitation objectives. This thorough review compiles theoretical and empirical insights on the relationship between the implementation of digital customs technology and revenue outcomes, addressing the essential gap between technology investments and observable performance improvements. The research incorporates three complementary theoretical models: the Unified Theory of Acceptance and Use of Technology (UTAUT), the DeLone and McLean Information Systems Success Model, and Task-Technology Fit (TTF) theory. Utilizing literature from the Scopus and Web of Science databases (2010-2025), along with policy documents from the World Customs Organization, World Trade Organization, and Organisation for Economic Co-operation and Development, this review pinpoints four organizational enablers as vital factors in the effectiveness of customs technology: quality of training, user-friendly system design, ICT support infrastructure, and system integration. The analysis indicates that technology use acts as a mediating factor, affecting officer performance, thereby enhancing tax collection efficiency. This sequential mediation pathway offers a clear yet detailed explanation of how digital transformation drives revenue gains. The suggested integrated conceptual framework presents testable propositions that can be empirically validated through structural equation modelling. The practical implications are intended for customs leaders and policymakers in middle-income countries, particularly those engaged in regional integration efforts, such as the ASEAN Single Window, as well as administrations like the Royal Malaysian Customs Department.