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 Pub Date : 1900-01-01 DOI:10.4192/1577-8517-V15_6

Gaurav Gupta, S. Zaidi, G. Udo, K. Bagchi

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引用次数: 19

Abstract

Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ behavioral intentions to adopt electronic tax filing services in an emerging economy. For this study, constructs from Theory of Planned Behavior (Ajzen, 1985, 1991), Technology Acceptance Model (Davis, 1989), and Information System Success Model (DeLone & McLean, 1992) are used. In order to test the impact of perceived ease of use, perceived usefulness, and user satisfaction on behavioral intentions to adopt online tax filing system, we develop several hypotheses. The data is collected from 201 respondents who filed taxes using government or private vendor websites. A structural equation modelling scheme using PLS is used to analyse the model. The measurement model not only shows structural validity but also demonstrates adequate predictive and explanatory quality. A strong support for a majority of hypotheses is found.

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计划行为理论、技术接受模型和信息系统成功模型对新兴经济体接受电子报税系统的影响

利用新兴国家的数据对电子报税系统进行的采用研究很少。本文研究了新兴经济体中感知易用性、感知有用性和用户满意度对纳税人采用电子报税服务行为意向的影响。本研究使用了计划行为理论(Ajzen, 1985, 1991)、技术接受模型(Davis, 1989)和信息系统成功模型(DeLone & McLean, 1992)的结构。为了测试感知易用性、感知有用性和用户满意度对采用在线税务申报系统的行为意向的影响，我们提出了几个假设。这些数据来自201名通过政府或私人供应商网站报税的受访者。采用PLS的结构方程建模方案对模型进行分析。测量模型不仅具有结构效度，而且具有较好的预测和解释质量。发现了对大多数假设的有力支持。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The International Journal of Digital Accounting Research

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