Acceptance of electronic tax filing: A study of taxpayer intentions

Fu, Jen-Ruei; Farn, Cheng-Kiang; Chao, Wen-Pin

doi:10.1016/j.im.2005.04.001

Cited by 289 publications

(247 citation statements)

References 32 publications

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“…Based on an online survey, Schaupp and Carter (2009) find US taxpayers' intention to use E-filing is influenced by their perception of its usefulness. Wang (2002) and Fu et al (2006) also present similar findings in the case of Taiwanese taxpayers with regards to E-filing usage. In Malaysia, several studies also find that perceived usefulness is a significant factor influencing taxpayers' intention to use E-filing (Lai, Siti-Normala & Meera 2005;Yusri 2008;Azmi & Bee 2010).…”

Section: Perceived Usefulnesssupporting

confidence: 68%

“…However, the E-filing usage rate was only approximately 34% for individual taxpayers and 33% for all taxpayers in 2011 (IRBM 2011), which is much lower than the target and reflects a tendency for rejection among taxpayers in Malaysia (Yusri 2008;Azmi & Bee 2010). Similar problems were also faced by developed economies during the early implementation of E-filing, including Taiwan (Wang 2002;Fu, Farn & Chao 2006;Hung, Chang & Yu 2006), Singapore (Thompson & Poh 2005) and the US (Schaupp, Carter & McBride 2010). E-filing usage only recently reached the expected level of above 80% among taxpayers in the US (IRS 2012) and Singapore (IRAS 2012).…”

Section: Introductionmentioning

confidence: 82%

“…Prior studies concerning E-filing issues only investigate factors related to the system itself, such as perceived usefulness and perceived ease of use (Wang 2002;Fu et al 2006). With a medium level of tax knowledge being the norm among Malaysian taxpayers (Abdul-Latiff 2005: Nero & Amrizah 2005 and the relatively low acceptance level of E-filing even after six years of its implementation (IRBM 2011), a question arises concerning whether tax knowledge is an additional factor that can contribute towards the intention to use the E-filing in Malaysia.…”

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

See 2 more Smart Citations

Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Tallaha¹,

Shukor²,

Hassan³

2014

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Section: Perceived Usefulnesssupporting

confidence: 68%

Section: Introductionmentioning

confidence: 82%

Section: Literature Review and Hypotheses Developmentmentioning

confidence: 99%

See 1 more Smart Citation

Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Tallaha¹,

Shukor²,

Hassan³

2014

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“…Five studies [20,24,29,52,58] used TAM and TPB together, four of them [6,24,48,77] used even three theories or models, whereas three [32,68,74] Survey: [6], [8], [9], [12], [16], [20], [24], [29], [32], [48], [49], [52], [58], [63], [67], [68], [74], [77], [76], [79], [86]; Interview: [84], [86], [89]; Secondary Data Analysis: [31]; Case Study: [69] Information System Success Model (DeLone and McLean, 1992McLean, , 2003 Survey: [19], [22], [30], [32], [55], [59], [65], [68], [74], …”

Section: Resultsmentioning

confidence: 99%

Diversity and Diffusion of Theories, Models, and Theoretical Constructs in eGovernment Research

Rana¹,

Williams²,

Dwivedi³

et al. 2011

Lecture Notes in Computer Science

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Abstract. After more than a decade of research in the field of e-government, it is now timely and appropriate to reflect upon the overall developmental directions in the area. The purpose of this paper is to explore research progress to date by systematically analysing the existing body of knowledge on egovernment related issues. Usable data relating to e-government research currently available were collected from 434 research articles. Based on the investigation of the various studies, our findings reveal that survey was the most utilised research method, and the Technology Acceptance Model was the most utilised theory to explain research models. Although a large number of theories and theoretical constructs were borrowed from the reference disciplines, their exploitation by e-government researchers appears largely random in approach. The paper also presents limitations and further research directions.

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“…For instance, children might support and persuade their parents to adopt mobile health care due to their poor health status. Social regulation influences consumers' behavior intention [69][70][71][72]. In the mobile health care service field, social regulation is one of the most important influence factors in consumer adoption [73].…”

Section: Analysis Of the Characteristics And Adoption Of Mobile Healtmentioning

confidence: 99%

Key Influence Factors of Consumers� Intentions Towards Mobile Health Care Promotion: An Empirical Study Based on the DDANPMV Model

Liu¹,

Yang²,

Liu³

et al. 2017

Preprint

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IntroductionMobile health care is an important aspect of electronic medicine that involves using mobile devices (e.g., mobile phones, tablet computers, and personal digital assistants) to provide medical services and health information to patients [1]. Health care faces numerous problems, including high medical costs, restricted coverage, complex medical procedures, and uneven distribution of resources [2]. Mobile health care can help to reduce medical costs and waiting times and improve the efficiency of medical resources use [3]. Mobile health care involves the following categories [4]: (1) Mobile phone applications such as Chun Yu Yi Sheng, which acts as an information exchange platform linking doctors and patients, and comprehensive mobile health care platforms that hospital service providers can apply for appointment registrations, payments, and medical alerts. (2) The collection of users' medical data through wearable devices or mobile intelligent terminals for health monitoring. For example, Kangkang launched a portable intelligent sphygmomanometer that can dynamically monitor blood pressure over a 24-hour period and automatically send data to a corresponding server. Users can view their 24-hour blood pressure analysis report through WeChat. (3) Diagnosis systems that connect with the Internet of Things (IoT). For example, an integrated diagnosis system developed by German researchers can transmit medical data to smart phones through Bluetooth technology. Smartphones applications can then process these data for reference and diagnosis.With the development of mobile networks, many countries have entered the 4G era and benefit from continuously improving mobile communication networks and innovation in software and hardware technology. Abstract: Identifying the key influence factors of mobile health care adoption is a key issue. We established an evaluation index system for consumer adoption and verified the effectiveness of our model by using a DDANPMV model. This model comprises three parts: (1) the decision making trial and evaluation laboratory (DEMATEL) technique, which is used to establish an influence network relationship map at both the "dimensions" and "criteria" levels; (2) a DEMATEL-based analytic network process (ANP; DANP), which determines the interrelationships and influential weights among the criteria; and (3) a modified VlseKriterijumska Optimizacija I Kompromisno Resenje (VIKOR) method, which applies the influence weights obtained through DANP to performance gaps regarding consumer perception. VIKOR thereby evaluates and improves performance gaps with the aims of satisfying consumer needs, achieving continuous improvement, and enabling sustainable product development. The main innovation of this method is the construction of the DDANPMV model, which integrates the DEMATEL, DANP, and modified VIKOR approaches to examine consumers' adoption of mobile health care. This method was developed to not only help decision-makers evaluate alternative mobile health care and determine the best option b...

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Acceptance of electronic tax filing: A study of taxpayer intentions

Cited by 289 publications

References 32 publications

Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Factors Influencing E-Filing Usage Among Malaysian Taxpayers: Does Tax Knowledge Matters?

Diversity and Diffusion of Theories, Models, and Theoretical Constructs in eGovernment Research

Key Influence Factors of Consumers� Intentions Towards Mobile Health Care Promotion: An Empirical Study Based on the DDANPMV Model

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