Understanding citizens' adoption of e-filing in developing countries: An empirical investigation

Chaouali, Walid; Yahia, Imène Ben; Charfeddine, Lanouar; Triki, Abdelfattah

doi:10.1016/j.hitech.2016.10.006

Cited by 27 publications

(31 citation statements)

References 76 publications

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“…On the contrary, the lower the ability and the opportunity owned by the individual taxpayers, the lower the intention of the individual taxpayers to use e-filling system. The result of this study is consistent with the results of the studies done by Gopi & Ramayah, (2007), Lu et al, (2010), Gupta et al (2015), dan Chaouali et al (2016).…”

Section: The Effect Of Perceived Behavior Control On the Intent To Ussupporting

confidence: 93%

“…On the contrary, the lower the taxpayers' trust in others around him to use e-filling, the lower their intention to use it. The result of this study is consistent with the results of the studies conducted by Randall & Gibson (1991), Gopi & Ramayah, (2007), Lu et.al (2010, Damayanti, et.al (2015), Gupta et al(2015), Shao et.al (2015, Chaouali et al (2016), Karanja (2016) dan Hammouri & Shanab (2017).…”

Section: The Effect Of Subjective Norms On Intent To Use E-filing Systemsupporting

confidence: 91%

“…In accordance with Chaouali et al (2016) who states that the aspects of social influence, except descriptive norms, and multi-dimensional beliefs have a significant effect on the behavior of e-filing in Tunisia. In addition, the social norms pressure is also one of the variables that positively affect employees' satisfaction behavior (Hammouri & Shanab, 2017).…”

Section: The Effect Of Subjective Norms On the Intent Of Using E-filisupporting

confidence: 76%

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Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

Aliffiani¹,

Soyadı²

2018

jafas

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The number of e-filing users, especially individual taxpayers has steadily been increasing, but this system has not been implemented by all registered taxpayers. This aims of this study are to examine the effect of attitude towards behavior, subjective nor perceived behavior control on intent to use e using the Theory of Planned Behavior. Furthermore, the effect of the intent to use e-filing on the behavior of individual taxpayer in reporting Annual Tax Return was included in the analysis. This research was conducted on 243 respondents who validly filled out the questionnaires within the period of May Primary Tax Office of Palembang Ilir Barat area. The collected data were analyzed by using Partial Least Square. The findings of the study reveal that the towards behavior, subjective norms, and perceived behavior control have a positive and significant effect on the individual taxpayer's intent to use the e In addition, the intent to use e-filing system and significant effect on the behavior of the individual taxpayers in reporting the annual tax return.

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Section: The Effect Of Perceived Behavior Control On the Intent To Ussupporting

confidence: 93%

Section: The Effect Of Subjective Norms On Intent To Use E-filing Systemsupporting

confidence: 91%

Section: The Effect Of Subjective Norms On the Intent Of Using E-filisupporting

confidence: 76%

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Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

Aliffiani¹,

Soyadı²

2018

jafas

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“…Sánchez-Torres et al [50] argued that government support is indispensable for the successful implementation of e-learning projects. In addition, previous studies have confirmed that government support has a significant impact on the adoption of innovative information technologies [50][51][52].…”

Section: Government Supportmentioning

confidence: 82%

Drivers of Mobile Payment Acceptance in China: An Empirical Investigation

Chen

2019

Information

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With the rapid development of mobile technologies in contemporary society, China has seen increased usage of the Internet and mobile devices. Thus, mobile payment is constantly being innovated and is highly valued in China. Although there have been many reports on the consumer adoption of mobile payments, there are few studies providing guidelines on examining mobile payment adoption in China. This study intends to explore the impact of the facilitating factors (perceived transaction convenience, compatibility, relative advantage, social influence), environmental factors (government support, additional value), inhibiting factors (perceived risk), and personal factors (absorptive capacity, affinity, personal innovation in IT (PIIT)) on adoption intention in China. A research model that reflects the characteristics of mobile payment services was developed and empirically tested by using structural equation modeling (SEM) on datasets consisting of 257 users through an online survey questionnaire in China. Our findings show that perceived transaction convenience, compatibility, relative advantage, government support, additional value, absorptive capacity, affinity, and PIIT all have a positive impact on adoption intention, while social influence has no significant impact on adoption intention, and perceived risk has a negative impact on adoption intention. In addition, the top three factors that influence adoption intentions are absorptive capacity, perceived transaction convenience, and additional value.

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“…E-government is also a part of techno logical development. E-government is a po tential way to modernize the public adminis tration, improve the accessibility and quality of public services, increase public resources management efficiency, improve governance, and strengthen the democratic transpa rency (Bhuasiri, Zo, Lee, & Ciganek, 2016;Chaouali, Yahia, Charfeddine, & Triki, 2016;Cook, Meyer, & Reichenstein, 2015;Hoxby, 2018;Sęk, 2017). One of the e-government developed is e-filing.…”

mentioning

confidence: 99%

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

Yefni

Murniati

Zifi

et al. 2018

jamal

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Penelitian ini bertujuan untuk mengidentifikasi persepsi wajib pajak menggunakan e-filing dalam melaporkan Surat Pemberitahuan Tahunan (SPT) mereka. Metode yang digunakan adalah analisis Structural Equation Modeling (SEM) terhadap 100 orang wajib pajak pribadi yang terdaftar pada periode 2017 di Kantor Pelayanan Pajak Pekanbaru. Hasil penelitian ini menunjukkan bahwa para pembayar pajak berniat menggunakan e-filing jika sistem yang dirancang memberikan sejumlah kenyamanan bagi mereka. Oleh karena itu, Direktorat Jenderal Pajak harus gencar mempromosikan e-filing kepada wajib pajak.

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Understanding citizens' adoption of e-filing in developing countries: An empirical investigation

Cited by 27 publications

References 76 publications

Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

Taxpayers Perception Of E-Filing System In Increasing Behavior Of Annual Reporting Of Tax Return (Indonesian Evidence)

Drivers of Mobile Payment Acceptance in China: An Empirical Investigation

What Are the Motivation of Taxpayers in Using E-Filling Information Systems?

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