Role of Attitude and Intention on the Relationship between Perceived Ease of Use, Perceived Usefulness, Trust, and E-Tax System Behavior
0
조회
0
다운로드
6
인용
0
참고문헌
키워드
초록
Purpose: The study proposes to analyze the effect of perceived ease of use on perceived usefulness and trust. Furthermore, the s tudy examined the mediation effect of attitude and intention on behavior to use the e-tax system. Design/methodology/approach: This study uses a quantitative approach with a survey as a data collection method. Respondents are 150 small and medium entrepreneurs in Central Java, Indonesia, who have used e-tax system. Findings: The results showed that perceived ease of use positively affects perceived usefulness and trust. Other results demonstrated that perceived ease of use, perceived usefulness, and trust have positive contributions toward attitude. Furthermore, the study confirmed that attitude has a significant influence on intention, however, trust has no effect. Finally, the finding reveal that intention predicted e-tax system behavior. Research limitations/implications: The results reveal that perceived ease has a significant influence of perceived usefulness and trust. Therefore, perceived ease of use, perceived usefulness, and trust are significant determinants of tax attitude, intention, and behavior to use the e-tax system. Originality/value: The study contributes to TAM theory by adding the sociodemographic characteristics of SME entrepreneurs on the e-tax system behavior, and the mediating role of attitudes and intentions in the relationship between factors of tax behavior.
Abstract
Purpose: The study proposes to analyze the effect of perceived ease of use on perceived usefulness and trust. Furthermore, the s tudy examined the mediation effect of attitude and intention on behavior to use the e-tax system. Design/methodology/approach: This study uses a quantitative approach with a survey as a data collection method. Respondents are 150 small and medium entrepreneurs in Central Java, Indonesia, who have used e-tax system. Findings: The results showed that perceived ease of use positively affects perceived usefulness and trust. Other results demonstrated that perceived ease of use, perceived usefulness, and trust have positive contributions toward attitude. Furthermore, the study confirmed that attitude has a significant influence on intention, however, trust has no effect. Finally, the finding reveal that intention predicted e-tax system behavior. Research limitations/implications: The results reveal that perceived ease has a significant influence of perceived usefulness and trust. Therefore, perceived ease of use, perceived usefulness, and trust are significant determinants of tax attitude, intention, and behavior to use the e-tax system. Originality/value: The study contributes to TAM theory by adding the sociodemographic characteristics of SME entrepreneurs on the e-tax system behavior, and the mediating role of attitudes and intentions in the relationship between factors of tax behavior.
참고문헌 (97)
- Abdu, E., "Tax compliance behavior of taxpayers in Ethiopia: A review paper", Cogent Economics & Finance, 11(1), pp.2189559~ (2023)[DOI]
- Abduljalil, K. M., "Integrating Technology Acceptance Model and Motivational Model towards Intention to Adopt Accounting Information System", International Journal of Management, Accounting &Economics, 2(5), pp.346~359 (2015)
- Abdulkareem Abdulrazaq Kayode, "The influence of openness of public organizations and social media use on e-participation: the mediating effect of trust in e-government", International Review of Public Administration, 27(4), pp.281~296 (2022), 한국행정학회[DOI]
- Abdulkareem, A. K., "Does trust in e-government influence the performance of e-government? An integration of information system success model and public value theory", Transforming Government: People, Process and Policy, 16(1), pp.1~17 (2022)[DOI]
- Adams, D. A., "Perceived usefulness, ease of use, and usage of information technology : A replication", MIS Quarterly, 16(2), pp.227~247 (1992)
- Agusti, R. R., "Determinants of tax attitude in small and medium enterprises : Evidence from Indonesia", Cogent Business & Management, 10(1), pp.2160585~ (2023)[DOI]
- Ajzen, I., "The theory of planned behaviour : Reactions and reflections", Psychology and Health, 26, pp.1113~1127 (2011)
- Ajzen, I., "A Bayesian Analysis of Attribution Processes", Psychological Bulletin, 82, pp.261~277 (1975)
- Aktaş Güzel, S., "The effect of the variables of tax justice perception and trust in government on tax compliance : The case of Turkey", Journal of Behavioral and Experimental Economics, 78, pp.80~86 (2019)[DOI]
- Ali, F., "A comparative study of covariance and partial least squares based structural equation modelling in hospitality and tourism research", International Journal of Contemporary Hospitality Management, 30(1), pp.416~435 (2018)[DOI]
- Alzahrani, L., "Analysing the critical factors influencing trust in e-government adoption from citizens' perspective : A systematic review and a conceptual framework", International Business Review, 26(1), pp.164~175 (2017)[DOI]
- An, S., "Understanding Consumers ’ Acceptance Intention to Use Mobile Food Delivery Applications through an Extended Technology Acceptance Model", Sustainability, 15(1), pp.832~ (2023)
- Apostolou, B., "Trust in tax software as an antecedent to intention to e-File", Journal of Forensic & Investigative Accounting, 8(2), pp.241~256 (2016)
- Arbuckle, J. L., "IBM SPSS Amos 25 User's Guide:Amos Development Corporation", ~ (2017)
- Atawodi, O. W., "Factors that affect tax compliance among small and medium enterprises(SMEs)in North Central Nigeria", International Journal of Business and Management, 7(12), pp.87~96 (2012)
- Bearden, W. O., "Sample size effects on chi square and other statistics used in evaluating causal models", Journal of Marketing Research, 19(4), pp.425~430 (1982)[DOI]
- Belanche, D., "Integrating trust and personal values into the Technology Acceptance Model : The case of e-government services adoption", Cuadernos de Economía y Dirección de la Empresa, 15(4), pp.192~204 (2012)[DOI]
- Bramantyo, S., "A. Determinants of e-tax system acceptance by users", Russian Journal of Agricultural and Socio-Economic Sciences, 101(5), pp.169~174 (2020)
- Cakmak, A. F., "The acceptance of tax office automation system(VEDOP)by employees : factorial validation of Turkish adapted Technology Acceptance Model(TAM)", International Journal of Economics and Finance, 3(6), pp.107~116 (2011)
- Chaokromthong, K., "Sample Size Estimation using Yamane and Cochran and Krejcie and Morgan and Green Formulas and Cohen Statistical Power Analysis by G* Power and Comparisions", Apheit International Journal, 10(2), pp.76~86 (2021)
- Chau, P. Y. K., "An Empirical Assessment of a Modified Technology Acceptance Model", Journal of Management Information Systems, 13(2), pp.185~204 (1996)[DOI]
- Chen, J. V., "Factors affecting online tax filing-An application of the IS Success Model and trust theory", Computers in Human Behavior, 43, pp.251~262 (2015)[DOI]
- Susetyo DARMANTO, "Developing Student's Nascent Digital Entrepreneurial Model", Global Business and Finance Review, 27(6), pp.52~68 (2022), 사람과세계경영학회[DOI]
- Darmanto, S., "Investigating the development of entrepreneurial behavior among nascent digital entrepreneurs", Cogent Business & Management, 10(2), pp.2247875~ (2023)[DOI]
- Davis, F. D., "A technology acceptance model for empirically testing new end-user information systems:Theory and results", pp.1985
- Davis, F. D., "Perceived usefulness, perceived ease of use, and user acceptance of information technology", MIS Quarterly, 13(3), pp.319~340 (1989)
- DeLone, W. H., "Information Systems Success : The Quest for the Dependent Variable", Information Systems Research, 3(1), pp.60~95 (1992)[DOI]
- Elhajjar, S., "An analysis of f actors affecting mobile banking adoption", International Journal of Bank Marketing, 38(2), pp.352~367 (2020)[DOI]
- Faul, F., "G*Power 3 : A flexible statistical power analysis program for the social, behavioral, and biomedical sciences", Behavior Research Methods, 39(2), pp.175~191 (2007)[DOI]
- Fjeldstad, O. -H., "Tax and development : donor support to strengthen tax systems in developing countries", Public Administration and Development, 34(3), pp.182~193 (2014)[DOI]
- Fornell, C., "Evaluating structural equation models with unobservable variables and measurement error", Journal of Marketing Research, 18(1), pp.39~50 (1981)[DOI]
- Fu, J. R., "Acceptance of electronic tax filing : A study of taxpayer intentions", Information & Management, 43(1), pp.109~126 (2006)[DOI]
- Ghazizadeh, M., "Extending the Technology Acceptance Model to assess automation", Cognition, Technology & Work, 14(1), pp.39~49 (2012)[DOI]
- Gupta, G., "The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy", The International Journal of Digital Accounting Research, 15, pp.155~185 (2015)[DOI]
- Hair, J. F., "When to use and how to report the results of PLS-SEM", European Business Review, 31(1), pp.2~24 (2019)[DOI]
- Hair, J. F. J., "Multivariate data analysis" (2014), Pearson Education Limited
- Hajawiyah, A., "Analysis of a tax amnesty's effectiveness in Indonesia", Journal of International Accounting, Auditing and Taxation, 44, pp.100415~ (2021)[DOI]
- Hooper, D., "Structural equation modelling : Guidelines for determining model fit", Electronic Journal of Business Research Methods, 6(1), pp.53~60 (2008)
- Hung, S. Y., "Determinants of user acceptance of the e-Government services : The case of online tax filing and payment system", Government Information Quarterly, 23(1), pp.97~122 (2006)[DOI]
- Juliyana, H., "The Relevance of the Technology Acceptance Model in E-Filing System to the Individual Taxpayer Compliance with the Knowledge of Taxation and taxpayer Awareness as a Moderating Variable in the Tax Office Pratama Jakarta Pancoran", International Journal of Innovative Science and Research Technology, 6(3), pp.263~277 (2021)
- Kamal, S. A., "Investigating acceptance of telemedicine services through an extended technology acceptance model(TAM)", Technology in Society, 60, pp.101212~ (2020)[DOI]
- Khan, S., "Antecedents of trust in using social media for E-government services : An empirical study in Pakistan", Technology in Society, 64, pp.101400~ (2021)[DOI]
- Khozen, I., "Managing taxpayer compliance : Reflections on the drivers of willingness to pay taxes in times of crisis", Cogent Business & Management, 10(2), pp.2218176~ (2023)[DOI]
- Kumar, A., "E-Retail Adoption in Emerging Markets : Applicability of an Integrated Trust and Technology Acceptance Model", International Journal of E-Business Research(IJEBR), 12(3), pp.44~67 (2016)[DOI]
- Latan, H., "'Whistleblowing Triangle' : Framework and Empirical Evidence", Journal of Business Ethics, 160, pp.1~16 (2018)[DOI]
- Veronika Lee, "The Effect of E-commerce Service Quality Factors on Customer Satisfaction, Purchase Intention, and Actual Purchase in Uzbekistan", Global Business and Finance Review, 27(3), pp.56~74 (2022), 사람과세계경영학회[DOI]
- Legris, P., "Why do people use information technology? A critical review of the technology acceptance model", Information & Management, 40(3), pp.191~204 (2003)[DOI]
- Lu, C. -T., "An empirical study of on-line tax filing acceptance model : Integrating TAM and TPB", African Journal of Business Management, 4(5), pp.800~810 (2010)
- Lu, C. T., "A study of tax e-filing acceptance model: A structural equation modeling approach", Paper presented at the 2013IEEE, 2013, ~
- Lu, H. P., "An empirical study of the effect of perceived risk upon intention to use online applications", Information Management & Computer Security, 13(2), pp.106~120 (2005)[DOI]
- Lubis, M., "The Effect of Attitude on the Relationship of Trust and Personal Innovativeness with Taxpayer Intention", Asia Proceedings of Social Sciences, 2, pp.155~158 (2018)[DOI]
- Lubis, P. K. D., "Analysis of The Application Of E-SPT in The Annual Tax Return Reporting of Corporate Taxpayers at The Medan City Primary Tax Office", International Journal of Trends in Accounting Research, 1(1), pp.037~044 (2020)
- Martini, S., "The Effect of Tax Digitalization on Taxpayer Compliance(Case Study on Sellers in E-Commerce)", Jurnal Ekonomi, 12(1), pp.125~134 (2023)
- Murnidayanti, S. A., "The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises(MSMEs)", Jurnal Public Policy, 9(2), pp.91~96 (2023)[DOI]
- Megawati Simanjuntak, "Online Shopping Behavior on Generation Y in Indonesia", Global Business and Finance Review, 21(1), pp.33~45 (2016), 사람과세계경영학회[DOI]
- Nguyen, H., "Factors affecting tax compliance of small and medium enterprises in Hung Yen province, Vietnam", Accounting, 8(2), pp.111~122 (2022)
- Night, S., "The mediating role o f adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance", Journal of Economics, Finance and Administrative Science, 25(49), pp.73~88 (2020)[DOI]
- Nunnally, J. C., "Psychometric Theory" (1978), McGraw-Hill
- Nuryanah, S., "Tax amnesty and taxpayers' noncompliant behaviour : Evidence from Indonesia", Cogent Business & Management, 9(1) (2022)[DOI]
- Ofurum, C. N., "Impact of e-taxation on Nigeria's revenue and economic growth : A pre-post analysis", International Journal of Finance and Accounting, 7(2), pp.19~26 (2018)
- Ojo, A. O., "Value Added Tax compliance, and Small and Medium Enterprises(SMEs) : Analysis of influential factors in Nigeria", Cogent Business & Management, 10(2), pp.2228553~ (2023)[DOI]
- Oktavia, F. Z. F., "Factors affecting user satisfaction on e-filing system in Indonesia", Kompartemen : Jurnal Ilmiah Akuntansi, 20(2), pp.239~253 (2023)
- Oliveira, T., "Modelling and testing consumer trust dimensions in e-commerce", Computers in Human Behavior, 71, pp.153~164 (2017)[DOI]
- Pahlevi, R., "Adoption of Fintech Services for Sharia Bank Users in Indonesia : An Extended TAM Approach", Equilibrium : Jurnal Ekonomi Syariah, 11(1), pp.27~50 (2023)[DOI]
- Paul, A. P., "Consumer Acceptance of Electronic Commerce : Integrating Trust and Risk with the Technology Acceptance Model", International Journal of Electronic Commerce, 7(3), pp.101~134 (2003)[DOI]
- Rahma, T., "Behavioral Intention to Use Online Tax Payments During Covid-19 Pandemic", United International Journal for Research & Technology, 3(7), pp.52~61 (2022)
- Raines-Eudy, R., "Using Structural Equation Modeling to Test for Differential Reliability and Validity : An Empirical Demonstration", Structural Equation Modeling : A Multidisciplinary Journal, 7(1), pp.124~141 (2000)[DOI]
- Ramdhony, D., "Modelling the determinants of electronic tax filing services' continuance usage intention", Australian Journal of Public Administration, 82(2), pp.194~209 (2023)[DOI]
- Ramli, N. A., "Why should PLS-SEM be used rather than regression? Evidence from the capital structure perspective", Partial Least Squares Structural Equation Modeling, 267, pp.171~209 (2018)[DOI]
- Rožman, M., "A Comparative Study Using Two SEM Techniques on Different Samples Sizes for Determining Factors of Older Employee's Motivation and Satisfaction", Sustainability, 12, pp.2189~ (2020)[DOI]
- Saptono, P. B., "Quality of E-Tax System and Tax Compliance Intention : The Mediating Role of User Satisfaction", Informatics, 10(1), pp.22~ (2023)
- Saptono, P. B., "What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia", International Journal of Sociology and Social Policy, 43(11, pp.12) (2023), 1190~1217
- Setiawan, P., "The e ffect of trust on travel agent online use : Application of the technology acceptance model", International Journal of Data and Network Science, 5(3), pp.173~182 (2021)[DOI]
- Shaker, A. K., "Predicting intention to follow online restaurant community advice : A trust-integrated technology acceptance model", European Journal of Management and Business Economics, 32(2), pp.185~202 (2023)[DOI]
- Sondakh, J. J., "Behavioral intention to use e-tax service system: An application of technology acceptance model", European Research Studies Journal, 20(2A), pp.48~64 (2017)
- Sulistyowati, W. A., "Intelligent Computing and Innovation on Data Science", pp.651~658 (2020), Springer
- Sullivan, Y. W., "Assessing the effects of consumers' product evaluations and trust on repurchase intention in e-commerce environments", International Journal of Information Management, 39, pp.199~219 (2018)[DOI]
- Thabani, M., "Factors that affect tax compliance among small and medium enterprises(SMEs)in Lusaka, Zambia", Journal of Accounting, 3(1), pp.1~14 (2020)
- To, A. T., "Understanding behavioral intention to use mobile wallets in vietnam : Extending the tam model with trust and enjoyment", Cogent Business & Management, 8(1), pp.1891661~ (2021)[DOI]
- Usman, H., "Integrating trust, religiosity and image into technology acceptance model : the case of the Islamic philanthropy in Indonesia", Journal of Islamic Marketing, 13(2), pp.381~409 (2022)[DOI]
- Venkatesh, V., "A Model of the Antecedents of Perceived Ease of Use : Development and Test", Decision Sciences, 27(3), pp.451~481 (1996)[DOI]
- Venkatesh, V., "User acceptance of information technology : Toward a unified view", MIS Quarterly, 27(3), pp.425~478 (2003)
- Venkatesh, V., "Consumer acceptance and use of information technology : extending the unified theory of acceptance and use of technology", MIS Quarterly, 36(1), pp.157~178 (2012)
- Venkatesh, V., "Unified theory of acceptance and use of technology : A synthesis and the road ahead", Journal of the Association for information Systems, 17(5), pp.328~376 (2016)
- Vincent, O., "Assessing SMEs tax non-compliance behaviour in Sub-Saharan Africa(SSA) : An insight from Nigeria", Cogent Business & Management, 8 (2021)[DOI]
- Vincent, O., "Do sociodemographic characteristics of SME entrepreneurs influence their tax(non)compliance behaviour", Journal of Economic Criminology, 1, pp.100008~ (2023)[DOI]
- Voorhees, C. M., "Discriminant validity testing in marketing : an analysis, causes for concern, and proposed remedies", Journal of the Academy of Marketing Science, 44, pp.119~134 (2016)
- Warkentin, M., "Encouraging Citizen Adoption of e-Government by Building Trust", Electronic Markets, 12(3), pp.157~162 (2002)[DOI]
- Wu, I. -L., "An extension of Trust and TAM model with TPB in the initial adoption of on-line tax : An empirical study", International Journal of Human-Computer Studies, 62(6), pp.784~808 (2005)[DOI]
- Wu, K., "A meta-analysis of the impact of trust on technology acceptance model : Investigation of moderating influence of subject and context type", International Journal of Information Management, 31(6), pp.572~581 (2011)[DOI]
- Xie, Q., "Predictors for e-government adoption : integrating TAM, TPB, trust and perceived risk", The Electronic Library, 35(1), pp.2~20 (2017)[DOI]
- Ke Yang, "Extending the Technology Acceptance Model (TAM) to Explore Customer’s Behavioral Intention to Use Self-Service Technologies (SSTs) in Chinese Budget Hotels", Global Business and Finance Review, 26(1), pp.79~94 (2021), 사람과세계경영학회[DOI]
- Yefni, Y., "What are the motivation of taxpayers in using e-filing information system", Jurnal Akuntansi Multiparadigma, 9(3), pp.510~525 (2018)[DOI]
- Yousafzai, S. Y., "Technology acceptance : a meta-analysis of the TAM : Part 1", Journal of Modelling in Management, 2(3), pp.251~280 (2007)[DOI]
- Yousafzai, S. Y., "Technology acceptance : a meta-analysis of the TAM : Part 2", Journal of Modelling in Management, 2(3), pp.281~304 (2007)[DOI]
- Zaidi, S. K. R., "The moderating effect of culture on e-filing taxes : evidence from India", Journal of Accounting in Emerging Economies, 7(1), pp.134~152 (2017)[DOI]
- Zhang, X., "A multitheory perspective on enablers of inter-organizational information and communication technology : A comparison of China and the Netherlands", International Journal of Information Management, 54, pp.102191~ (2020)[DOI]
