Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective

Hermanto, Asep Heri; Windasari, Nila Armelia; Purwanegara, Mustika Sufiati

doi:10.1080/23311975.2022.2110724

Cited by 8 publications

(6 citation statements)

References 68 publications

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“…This means that there is a statistical positive relationship between the actual usage and social influence at 0.05 (5 percent) level of significance. This is similar to works of Fatmasari et al (2017) and contrary to the works of Hermanto et al (2022) who used an extended meta-UTAUT model.…”

Section: The Factors Affecting the Adoption Of E-tax Service Among Sm...supporting

confidence: 90%

Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model

Chitakala¹,

Phiri²

2022

OJBM

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The study was conducted to establish the factors affecting the adoption of e-tax services through the ZRA online system. In this study the UTAUT model was used as the conceptual framework to generate five hypotheses which were analysed after data collection and findings. The study assessed the factors affecting the adoption of the e-tax services that were provided on the ZRA online system in order to ascertain and identify whether actual usage of the electronic services was affected by the five attributes of the UTAUT Model.

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Section: The Factors Affecting the Adoption Of E-tax Service Among Sm...supporting

confidence: 90%

Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model

Chitakala¹,

Phiri²

2022

OJBM

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“…Sebagai faktor yang signifikan dalam mempengaruhi penggunaan suatu sistem, ekspektasi kinerja memiliki dampak penting terhadap keputusan individu untuk mengadopsi dan menggunakan teknologi tertentu (Hermanto et al, 2022). Dengan merujuk pada penjelasan di atas, maka hipotesis penelitian sebagai berikut:…”

Section: Ekspektasi Kinerjaunclassified

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Form Untuk Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP)

Muryanto,

Urumsah

2024

Account. Glob. J.

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This study aims to understand the factors influencing the decision of Individual Taxpayers (WPOP) in adopting the e-form system for annual tax return reporting. Using UTAUT analysis and adding two supporting variables, this study evaluates the influence of performance expectancy, effort expectancy, facilitating condition, trust, and perceived value on the intention to use e-form. A case study was conducted on the employees of XYZ Tax Consultant Office. Based on the research findings, performance expectancy and perceived value have a significant positive effect on the intention to use e-form, while effort expectancy, facilitating condition, and trust do not have an effect. The results of this study are expected to provide new insights for authorities in improving the effectiveness and efficiency of the tax reporting system in Indonesia.

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“…Some of the factors that contribute to performance expectancy include the system's perceived usefulness, ease of use, and compatibility with existing processes [6]. Effort expectancy, on the other hand, refers to the degree of ease associated with using an IT system [7,8]. This encompasses factors such as the system's complexity, technical support available, and the user's perceived level of skill required to use it.…”

Section: Related Workmentioning

confidence: 99%

“…This encompasses factors such as the system's complexity, technical support available, and the user's perceived level of skill required to use it. Social influence, as a factor in the UTAUT model, refers to how social factors such as colleagues and management can encourage or discourage users from adopting new IT systems such as Field IMS [8,9]. Social influence can also include the opinions of external stakeholders and experts.…”

Section: Related Workmentioning

confidence: 99%

Technology Adoption and Usage Behaviors in Field Incident Management System Utilization

Buyan,

Jesus,

2023

IJACSA

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This study utilized the Unified Theory of Acceptance and Use of Technology (UTAUT) model to analyze the adoption and utilization of field incident management system (IMS) in a manufacturing organization. The study specifically focused on the role of behavior as a key factor in the adoption and utilization of incident management system. Data was collected through a survey of employees who had utilized the IMS system and the UTAUT model was used to analyze the data. The results indicated that behavior in the system significantly influenced the adoption and utilization of IMS. The study also found that the UTAUT model provided a useful framework for understanding the adoption and utilization of IMS, particularly the importance of performance expectancy, effort expectancy, social influence, and facilitating conditions. The study provides valuable insights for organizations looking to implement IMS and improve their incident management processes. It highlights the importance of building behavior in the system through appropriate user experience and user training. The findings of this study have important implications for manufacturing organizations seeking to enhance their incident management procedures through the adoption and utilization of IMS.

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Taxpayers’ adoption of online tax return reporting: extended meta-UTAUT model perspective

Cited by 8 publications

References 68 publications

Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model

Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model

Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Form Untuk Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (WPOP)

Technology Adoption and Usage Behaviors in Field Incident Management System Utilization

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