Artificial Intelligence in Human Resource Management: Implications for Payroll Taxation, GST Compliance, and Workforce Governance

Author(s)	Dr. Breeze Tripathi
Country	India
Abstract	The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is transforming organizational payroll systems, taxation compliance mechanisms, and workforce governance structures. AI-driven HR analytics enables automated payroll processing, real-time tax computation, and improved Goods and Services Tax (GST) compliance through predictive and data-driven decision systems. This study develops an analytical framework examining how AI adoption in HR functions influences payroll taxation accuracy, compliance efficiency, and governance transparency. Using a structured empirical methodology combining survey analytics, regression modeling, and structural equation modeling, the research evaluates relationships between AI adoption, payroll automation, GST compliance performance, and workforce governance outcomes. Findings indicate that AI-enabled HR systems significantly reduce payroll errors, enhance regulatory compliance, and strengthen institutional governance efficiency. The study contributes to digital governance literature by linking HR analytics with fiscal compliance systems within emerging AI-driven organizational ecosystems.
Keywords	Artificial Intelligence, Human Resource Management, Payroll Taxation, GST Compliance, Workforce Governance, HR Analytics, Digital Governance.
Discipline	Other
Published In	Volume 4, Issue 2, March-April 2026
Published On	2026-03-06

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Advanced International Journal of Multidisciplinary Research