Profession as the Determinant on the Adoption of e-Taxation

Motwani, Bharti; Haryani, Sharda; Matharu, Sukhjeet Kaur

doi:10.20968/rpm/2015/v13/i2/88683

Cited by 6 publications

(8 citation statements)

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“…Furthermore, the paper also reveals that the adoption of an e-tax system partially mediates the association between attitude towards an e-tax system and tax compliance. This mediating effect positively consolidates the impact of attitude towards an e-tax system and tax compliance, which is also consistent with some other findings such as Motwani et al (2015), Muturi and Kiarie (2015), and Night and Bananuka (2018). Especially, Night and Bananuka (2018) prove that the relationship between attitude and tax compliance is partially mediated by the adoption of an e-tax system through quantitative results.…”

Section: Discussionsupporting

confidence: 89%

“…Similarly, Muturi & Kiarie (2015) emphasize that there is a positive relationship between e-registration and tax compliance of VAT. Besides, a study of the e-tax system in India by Motwani et al (2015) indicates that although the adoption of e-tax in this country is not compulsory, e-filing of tax returns and e-payment still increases tax compliance of taxpayers. Findings by Muturi and Kiarie (2015) from Kenya also support the previous ones that there is a strong positive correlation between the adoption of the e-tax system through online tax registration and online tax return filing.…”

Section: Electronic Tax System In Relation To Attitude Towards Electr...mentioning

confidence: 99%

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The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator

Hai¹,

Mac²,

Tran³

et al. 2022

JEMI

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PURPOSE: Tax compliance is a topic of concern for many scholars all over the world. Most of them point out factors affecting tax compliance, and one significant factor is the adoption of tax compliance. However, there have not been many studies analyzing the relationship between attitude towards an e-tax system, adoption of an e-tax system, and tax compliance. This paper aims to investigate the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance based on empirical evidence from Vietnamese enterprises. METHODOLOGY: On the basis of the Theory of Reasoned Action (TRA), the research model is proposed. Accordingly, hypotheses are developed and this study applies a quantitative analysis with a research sample of 435 Vietnamese enterprises. The questionnaire includes close-ended questions sent to managers or tax accounting officers at enterprises by three methods: directly interviewing, via e-mail, and via the General Department of Taxation. The collected data are then processed and analyzed by SPSS v.22 and AMOS. The study applies Cronbach’s Alpha as a tool for assessing the reliability or internal consistency of scales. Following is the exploratory factor analysis (EFA). Finally, regression analysis is used to evaluate the impact of the independent variables on the dependent variable and to estimate the research model. FINDINGS: There are significant direct effects of the two independent variables, attitude towards an e-tax system and adoption of an e-tax system, with the dependent variable tax compliance. Furthermore, the adoption of an e-tax system partially mediates the association between attitude towards an e-tax system and tax compliance. This mediating effect positively consolidates the impact of attitude towards an e-tax system and tax compliance. IMPLICATIONS: This paper mainly focuses on the tax compliance of Vietnamese enterprises that could be further studied with foreign enterprises that have been operating in Vietnam. Besides, the research is conducted in the context of Vietnam, thus, it is a reference for studies in other developing countries having a similar economy or tax administration. ORIGINALITY/VALUE: This study contributes to enhancing research associated with tax compliance, especially investigating the mediating impact of adoption of an e-tax system in the association between attitude towards an e-tax system and tax compliance of enterprises in the context of Vietnam. The findings of the study suggest some policy implications for improving tax compliance in Vietnam including (1) continuously improving the information technology infrastructure for both tax authorities and enterprises; (2) widely disseminating tax law and providing support services to enterprises; (3) upgrading the e-tax system to ensure the effective coordination between tax authorities, tax officials, enterprises, and other authorities in applying e-tax; (4) consolidating the supervision and assessment of the adoption of e-tax; (5) promoting information and education on the perception of complying with the tax law for taxpayers in particular and the entire population in general; (6) developing a tax administration strategy based on tax compliance.

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Section: Discussionsupporting

confidence: 89%

Section: Electronic Tax System In Relation To Attitude Towards Electr...mentioning

confidence: 99%

The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator

Hai¹,

Mac²,

Tran³

et al. 2022

JEMI

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“…Much as the new e-tax system payment in Uganda has become easy and simple, it is still only used by the large companies, and small companies not connected electronically are still finding it difficult to pay taxes (Asianzu and Maiga, 2012). Findings by Motwani et al (2015) suggest that adoption of e-tax systems is voluntary in India, and their findings suggest that voluntary adoption through taxpayers' e-filing of tax returns and e-payment increases tax compliance. Similarly, the results of the study on tax compliance by Muturi and Kiarie (2015) indicate that there is a strong positive correlation between adoption of an e-tax system through online tax registration, online tax return filing, online tax remittance and tax compliance among small taxpayers in Meru County, Kenya.…”

Section: Electronic Tax System and Tax Compliancementioning

confidence: 99%

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Night

Bananuka

2019

JEFAS

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Purpose The purpose of this paper is to examine the mediating effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from small business enterprises (SBEs) of an African developing economy. Design/methodology/approach This study used a quantitative research approach where questionnaires with close-ended questions were used. This study’s research design was cross-sectional and correlational. Usable questionnaires were received from 214 managers of SBEs, and data were analysed with the help of SPSS v22 and MedGraph program (Excel version). Findings Adoption of electronic tax system is a partial mediator in the association between attitude towards electronic tax system and tax compliance. Results further indicate that adoption of electronic tax system and attitude towards electronic tax system are significantly associated with tax compliance. Research limitations/implications This study was cross-sectional, and monitoring changes in behaviour over time was not possible. The study used a quantitative research approach, and this limits respondents from expressing their feelings fully. The study was conducted in Uganda, and it is possible that the results of this study can be generalized to developing countries with environments similar to that of Uganda. Originality/value Whereas there has been a number of studies on tax compliance, this study provides an initial empirical evidence on the mediation effect of adoption of electronic tax system in the relationship between attitude towards electronic tax system and tax compliance using evidence from SBEs of an African developing economy – Uganda.

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“…( 2015) lebih lanjut menyatakan bahwa sistem yang mudah digunakan, aman, dapat diandalkan, menyediakan mode pembayaran yang mudah, menyediakan berbagai layanan dan ramah pengguna meningkatkan kepatuhan pajak sukarela. Temuan oleh Motwani et al (2015) menyarankan bahwa adopsi sistem e-pajak adalah sukarela di India, dan temuan mereka menunjukkan bahwa adopsi sukarela melalui pembayar pajak e-filing SPT dan e-payment meningkatkan kepatuhan pajak. Demikian pula hasil dari penelitian tentang kepatuhan pajak oleh Muturi dan Kiarie (2015) menunjukkan bahwa terdapat pengaruh positif yang kuat korelasi antara penerapan sistem e-pajak melalui pendaftaran pajak online, pajak online pengajuan pengembalian, pengiriman pajak online dan kepatuhan pajak di antara wajib pajak kecil di Meru Kabupaten, Kenya.…”

Section: Tax Payers' Attitude Dan Tax Compliance Dimediasi Oleh Adopt...unclassified

“…Sesuai dengan hasil penelitian maka semakin tinggi tingkat adoption e-tax system, maka tingkat kepatuhan pajak juga akan semakin meningkat. Hasil penelitian tersebut sejalan dengan penelitian terdahulu yang dilakukan oleh Gwaro, Maina, dan Kwasira (2016), Wasao (2014), Nkundabayanga et al (2017, Motwani et al (2015), Muturi dan Kiarrie (2015), juga Maisiba dan Atambo (2016). Kecakapan dalam menggunakan komputer juga internet mempengaruhi kepatuhan pajak.…”

Section: Pengaruh Adoption E-tax System Terhadap Tax Complianceunclassified

Faktor-Faktor Yang Mempengaruhi Tax Compliance Dengan Adopsi E-Tax System Sebagai Variabel Mediasi

Santioso

2022

ULTIMA Accounting

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- Tax revenue is often not achieved, research in Botswana states that taxpayer attitudes affect taxpayer compliance, research in Uganda Adoption of the E-tax System can mediate the effect of Attitude on the E-tax system. Can the above research be implemented in Indonesia so that the tax target can be achieved? This study aims to provide evidence of empirical influence between attitudes and attitudes of taxpayers to the e-tax system on tax compliance with the application of the e-tax system as a mediating variable. This study uses respondents who found 100 mandatory taxes in DKI Jakarta. The data used is primary data in the form of questionnaires distributed to individual taxpayers in Jakarta. Data processing in this study using the Smart Pls3 program. The results of the study are the attitude of taxpayers towards the implementation of the e-tax system, the attitude of taxpayers to tax compliance has a positive and significant effect, attitudes towards the e-tax system towards the implementation of the e-tax system, attitudes towards the e-tax system towards tax compliance have a positive effect. but not significant. While the mediation of the implementation of the e-tax system on the attitude of taxpayers towards tax compliance, the mediation of the application of the e-tax system on attitudes towards tax compliance e-mediates positively but not significantly. From the empirical results above, it shows that with the implementation of the e-tax system, it has an influence on the attitude of taxpayers who master technology where taxpayers become more obedient because it is easier and more efficient to pay taxes. Meanwhile, the behavior of taxpayers towards the implementation of the e-tax system, although there are positive results, has not given maximum results to tax revenues because many taxpayers also have difficulty learning the e-tax system, fearing they will make mistakes. The government is imposing too much on the implementation of the e-tax system in a hurry and some people are not ready so that the e-tax system, although positive for the future, is currently not having a significant impact. Keywords: Attitude of Taxpayers; Application of the Electronic Tax System; Behavior towards the Electronic Tax System; Tax Compliance

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Profession as the Determinant on the Adoption of e-Taxation

Cited by 6 publications

References 0 publications

The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator

The impact of attitude towards an e-tax system on tax compliance of Vietnamese enterprises: Adoption of an e-tax system as a mediator

The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance

Faktor-Faktor Yang Mempengaruhi Tax Compliance Dengan Adopsi E-Tax System Sebagai Variabel Mediasi

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