An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems

Chang, I-Chiu; Li, Yi-Chang; Hung, Won-Fu; Hwang, Hisn-Ginn

doi:10.1016/j.giq.2005.05.002

Cited by 138 publications

(122 citation statements)

References 50 publications

(73 reference statements)

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“…This suggests that; User experience has a significant influence on users' attitude towards the system. This is consistent with previous research findings (Taylor & Todd, 1995;Agarwal & Prasad, 1999;Fusilier & Durlabhji, 2005;Lee, Qu & Kim, 2007) which contends previous exposure to a system, or relative system, is likely to have a positive influence on the constructs measured in the TAM, particularly in relation to PU (Chang et al, 2005), albeit at times, indirectly through increased user self-efficacy (McFarland & Hamilton, 2006).…”

Section: (1) User Experience -Fig 5asupporting

confidence: 91%

A Preliminary Introduction to the OTAM: Exploring Users’ Perceptions of their on-going Interaction with Adopted Technologies

Knight

Burn

2011

AJIS

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A common criticism directed at Davis ' (1986; 1989) Technology Acceptance Model relates to its failure to adequately frame the "experienced" user's ongoing adoption and exploitation of information technologies. Given the pervasive nature of technology into individual users' ongoing, everyday communication and information interactions, along with the "new adopter" becoming an increasingly rare entity, the TAM is in danger of becoming a somewhat obsolete framework for investigating user-technology interaction. Presented is critical analysis of the development and current state of the TAM, followed by a proposed addition to the existing Perceived Usefulness (PU) and Perceived Ease of Use (PEoU) TAM constructs. The paper contends that the inclusion of a third broad construct, Perception of Interaction (PoI) allows researchers to develop an investigative framework which facilitates an exploration of users' ongoing and changing perceptions of the such things as the predictability of their technology interaction processes. The paper represents one the few inductive TAM investigations.

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Section: (1) User Experience -Fig 5asupporting

confidence: 91%

A Preliminary Introduction to the OTAM: Exploring Users’ Perceptions of their on-going Interaction with Adopted Technologies

Knight

Burn

2011

AJIS

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“…Davis's (1989) model, the TAM, is used to evaluate a user's acceptance of a technology. Previous studies have confirmed the applicability of using the aforementioned constructs to research e-government adoption (Carter and Blanger, 2005;Chang et al, 2005;Hung et al, 2006).…”

Section: Technology Acceptance Model (Tam)mentioning

confidence: 70%

“…Trust in the internet is one of the main factors highlighted as significant in investigating e-government adoption in both developed and developing countries (AlShafi and Weerakkody 2008;Carter and Bélanger 2005;Carter et al, 2011;Chang et al , 2005). Trust in the internet is often identified as institution-based trust which is "the belief that needed structural conditions are present (e.g.…”

Section: Introductionmentioning

confidence: 99%

Discovering Citizens Reaction Toward E-Government: Factors in E-Government Adoption

Alomari

2014

JISTEM

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E-government has been considered as one approach for changing the face of government in the eyes of the citizenry. Therefore, citizens' socialization in relation to their engagement with e-government should be explored. This study argues that citizens played a significant role in determining the success of an e-government project in the Middle Eastern country of Jordan. This paper aims to provide insight and evaluation into the factors that could influence e-government's effective functioning in the Jordanian social community through its interaction with citizens. The study collected data from 356 Jordanian citizens via a survey, to ascertain their understanding of 10 factors that may influence their intention to use e-government services. To investigate the adoption of e-government services in depth, two departments in Jordan were selected: the Jordanian Government's Income and Sales Tax Department (ISTD) and its Driver and Vehicle Licenses Department (DVDL). The factor analysis technique was used to identify the main factors related to e-government services' adoption. The results indicated that trust in the internet, website design, religious beliefs, internet and computer skill confidence, word of mouth, resistance to change, perceived usefulness, relative advantage and complexity are the main factors that should be considered when addressing the topic of e-government services' adoption in Jordan. This study is different from most existing studies on e-government adoption as it empirically investigated the impact of word of mouth (WOM), wasta (favoritism), and resistance to change on e-government adoption. This study highlights the importance of considering the social cohesion of the Jordanian community when exploring factors related to egovernment adoption.

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“…The adoption of online tax system by taxpayers is increasing because it is convenience, cost effective and time saving [18]- [20]. Accordingly, the use of online tax system as a new information technology is to achieve an effective tax admiration system.…”

Section: Literaturementioning

confidence: 99%

Reengineering Tax Service Quality Using a Second Order Confirmatory Factor Analysis for Self-Employed Taxpayers

Normala¹,

Obid²,

Mustapha³

2014

IJTEF

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Abstract-Reengineering tax service quality using second order confirmatory factor analysis, namely, responsiveness, reliability, in formativeness, assurance and usability is viewed as an enabler of tax administration effectiveness in collecting government revenues. This paper examined the psychometric properties of tax service quality items for tax administration effectiveness on the self-employed taxpayers. A total of 181 received and usable data was collected and analyzed. The findings shows the goodness fit indices are adequate with the model fit indices showing the chi-square value of 215.334, DF =146, p-value = 0.000, normed chi-square CMINDF) =1.475, CFI =0.967 and RMSEA = 0.051. In other words, the findings show that the factors help the tax administrator for providing effective tax system. Index Terms-Tax service quality, second-order CFA factor, Bayesian and self-employed taxpayers.

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An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems

Cited by 138 publications

References 50 publications

A Preliminary Introduction to the OTAM: Exploring Users’ Perceptions of their on-going Interaction with Adopted Technologies

A Preliminary Introduction to the OTAM: Exploring Users’ Perceptions of their on-going Interaction with Adopted Technologies

Discovering Citizens Reaction Toward E-Government: Factors in E-Government Adoption

Reengineering Tax Service Quality Using a Second Order Confirmatory Factor Analysis for Self-Employed Taxpayers

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