Nowadays, technology is crucial due to its numerous benefits, including facilitating more tax compliance in Malaysia. This study aims to create a conceptual framework for tax technology that can be utilised to analyse and discuss tax technology as a factor influencing tax compliance. Digitalisation and artificial intelligence were identified as two components of tax technology. Digitalisation refers to any online system that allows users to share and access digital data with one another. Artificial intelligence (AI) is the technology through which machines mimic human intelligence to do human-like activities. The proposed framework may aid future research by offering a systematic means of evaluating tax technology as a determinant of tax compliance. The framework may also help tax authorities design targeted tax technology outreach programs to comprehend taxpayer compliance behaviour better. This study offers appropriate tax technology variables as a factor of taxpayers’ compliance behaviour for analysis and discussion.