Implications of the COVID-19 pandemic on continuance usage of electronic tax declaration platforms: extending classical UTAUT model

Abstract

Purpose

Investigating antecedents that may affect the usage of electronic tax declaration platforms is not a new research topic. Nevertheless, investigating the antecedents that affect the continuance usage of these platforms beyond the COVID-19 pandemic is a relatively new research trend. Accordingly, the purpose of this study is to investigate the antecedent factors that directly influence electronic tax declaration platforms’ continuance usage in the post-pandemic era by integrating the Unified Theory of Acceptance and Use Technology Model with other related factors.

Design/methodology/approach

To achieve the main purpose of the study, an online questionnaire was used to gather data from 231 Jordanian taxpayers.

Findings

The findings revealed the positive and significant effects of performance expectancy, social influence, knowledge and trust in e-government services on continuance usage of electronic tax declaration platforms. Contrary to what is expected, effort expectancy is insignificant, and hence the related hypothesis (H2) was rejected.

Originality/value

The findings of current research provided theoretical and practical implications by using a well-established theoretical lens to investigate what factors affect the continuance usage of electronic tax declaration platforms within the context of a developing country, namely, Jordan.

Citation

Al-Okaily, M. (2024), "Implications of the COVID-19 pandemic on continuance usage of electronic tax declaration platforms: extending classical UTAUT model", Digital Policy, Regulation and Governance, Vol. 26 No. 6, pp. 640-658. https://doi.org/10.1108/DPRG-08-2023-0116