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Publication date: 4 May 2018

Muammar Khaddafi, Henry Aspan, Mohd. Heikal, Wahyuddin, Falahuddin and ZatinHumaira

Purpose – The purpose of this research is to determine the effect of perceived ease, intensity of behavior, and user satisfaction in using the e-filing system, especially…

Abstract

Purpose – The purpose of this research is to determine the effect of perceived ease, intensity of behavior, and user satisfaction in using the e-filing system, especially in the city of Lhokseumawe.

Design/Methodology/Approach – Analysis of the data in this study was done using multiple linear regression. The sample collection method used in this study was convenience sampling with a total sample of 96 people.

Findings – The results showed that (Aditya, 2011) perceived ease had a positive significant effect on the use of e-filing (Ajzen, 1980), intensity behavior positive significant effect had a on the use of e-filing (Darussalam, 2007), and user satisfaction had a positive significant effect on the use of e-filing (Davis, 1989).

Research Limitations/Implications – The implication of this research is the effect of user satisfaction against use of e-filing.

Practical Implications – Use of e-filing can simplify the reporting process overall by taxes and easy to use e-filing.

Originality/Value – Perceived ease, intensity behavior, and user satisfaction affect the use of e-filing.

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Article
Publication date: 20 March 2009

Amitabh Ojha, G.P. Sahu and M.P. Gupta

The aim of this study is to investigate the likely antecedents of young Indian professionals' behavioral intention (BI) to use the income tax e‐filing service.

Abstract

Purpose

The aim of this study is to investigate the likely antecedents of young Indian professionals' behavioral intention (BI) to use the income tax e‐filing service.

Design/methodology/approach

Prior to data collection, for which a self‐administered survey was conducted, lecture‐demonstrations were arranged to familiarize the potential respondents with the income tax e‐filing service. The psychometric data were analyzed for reliability and construct validity of the measures, and thereafter a regression analysis was carried out.

Findings

Regression results showed that antecedents of young Indian professionals' BI to use the income tax e‐filing service are: perceived ease‐of‐use, personal innovativeness in information technology, relative advantage (RA), performance of e‐filing service, and compatibility (COMP).

Originality/value

Past studies on income tax e‐filing are beset by problems of adopter bias, and failure to treat trust as a multi‐dimensional. In addition, these studies are skewed towards two theories, namely technology acceptance model, and theory of planned behavior. Although perceived characteristics of innovating has held considerable promise as an alternative framework, it has a chronic problem of confounding between RA and COMP. In investigating the antecedents of young Indian professionals' intention to use the income tax e‐filing, this study also tries to deal with these issues, which are important to the practice of e‐government adoption research.

Details

Transforming Government: People, Process and Policy, vol. 3 no. 1
Type: Research Article
ISSN: 1750-6166

Keywords

Content available
Article
Publication date: 7 May 2019

Kai S. Koong, Shuming Bai, Sara Tejinder and Charlotte Morris

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the…

Abstract

Purpose

The US Congress set the original goal that 80 per cent of all tax returns should to be filed electronically for the 2007 tax year. Unfortunately, only 70 per cent of the total returns were electronically filed (e-filed) in 2017. This paper aims to examine the longitudinal progress of total tax returns e-filed by individuals, businesses and “other” categories for the period from 2004 to 2017 and projects a timeline to attain the goal.

Design/methodology/approach

A comprehensive computation and analysis were performed for the volume, ratios and growth of e-filing for the major types of return. A parallel analysis was performed for the business categories. Applying various time series and exponential smoothing forecasting models, the authors projected major return e-filings for the forecast horizons from 2018 to 2025.

Findings

First, individual tax returns filed electronically have attained the target goal of 80 per cent since 2012, the extended deadline by Congress, so have corporations and partnerships for Fiscal Year 2017. Second, both the e-file volume and e-file rate for the grand total, individuals and businesses exhibit monotonically increasing trends over the sample period. Third, of the grand e-filings, individual returns constitute the vast majority of 84 per cent, while business e-files are less than 12 per cent.

Originality/value

This study is a holistic and comprehensive analysis of the adoption of e-filing in the USA. From the longitudinal analysis and the variety of forecasting models applied, the results show that the focus should be on the employment tax e-file as it stands at only 41 per cent for 2017 due to few mandates, while the returns make up 65 per cent of total business returns. The authors projected that the grand total e-filing will attain the Congressional goal of 80 per cent by 2020 along with proposed strategies and recommendations.

Details

International Journal of Accounting & Information Management, vol. 27 no. 2
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 23 November 2012

Andy Lymer, Ann Hansford and Katy Pilkington

Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help…

Abstract

Purpose

Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e‐filing targets increase the interaction between taxpayers, tax agents and government departments. This article aims to review the attitudes to information and communications technology (ICT) adoption between these three groups.

Design/methodology/approach

This article has partly built on the work of Walsh and White, who use Moore's “Technology Adoption Life Cycle” to examine e‐filing adoption by taxpayers and tax preparers in the USA. However, this article uses a mixed methodology that the authors argue is more suitable for the wider issues found in the UK.

Findings

The results confirm that small/medium sized tax agent firms are more likely to be technology enthusiasts/early adopters of e‐filing for their individual clients. As their business policies are more likely to be directly driven by technology enthusiasts, they have fewer issues with the incomplete e‐filing system available at the early stages of its roll out and were more motivated by the visible benefits available from adopting e‐filing. Larger firms have been slower and appeared more reluctant to embrace e‐filing of personal tax returns being concerned that engaging in HM Revenue and Customs controlled systems and targets would compromise their internal systems, ICT integrity and control of complex tax cases.

Practical implications

This split in e‐filing attitudes by tax agents supports Moore's “chasm” argument for technology adoption processes, implying solutions for widening participation found appropriate for other domains could be equally applicable in this domain. The article reflects on these findings and proposes practical solutions that build on prior research to assist the government in achieving the future ambitious targets for e‐filing.

Originality/value

This paper reports the results of a national survey of tax advisers, supported by follow‐up interviews, addressing the development of e‐filing for personal taxation in the UK.

Details

Journal of Applied Accounting Research, vol. 13 no. 3
Type: Research Article
ISSN: 0967-5426

Keywords

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Article
Publication date: 2 August 2011

Ramlah Hussein, Norshidah Mohamed, Abd Rahman Ahlan and Murni Mahmud

The purpose of this paper is to investigate the factors influencing citizens’ intention to use e‐filing in the Malaysian context.

Abstract

Purpose

The purpose of this paper is to investigate the factors influencing citizens’ intention to use e‐filing in the Malaysian context.

Design/methodology/approach

The study used quantitative approach methodology. In total, 500 self‐administered questionnaires were distributed and 411 were found usable for data analysis; 14 hypotheses were formulated and tested.

Findings

Perceived ease of use and perceived usefulness, trust of the government, image, compatibility and service quality are found to be significant predictors of citizens’ intention to use e‐filing.

Originality/value

An integrated research model of online tax adoption was developed by integrating the technology acceptance model (TAM), diffusion of innovation (DOI), perceived characteristics of innovating (PCI), web trust and perceived risk, web service quality, and political self‐efficacy dimensions.

Details

Transforming Government: People, Process and Policy, vol. 5 no. 3
Type: Research Article
ISSN: 1750-6166

Keywords

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Article
Publication date: 2 August 2011

Lemuria Carter, Ludwig Christian Shaupp, Jeffrey Hobbs and Ronald Campbell

The purpose of this paper is to investigate the influence of six determinants on taxpayers' intention to adopt e‐file systems. The proposed model integrates technology…

Abstract

Purpose

The purpose of this paper is to investigate the influence of six determinants on taxpayers' intention to adopt e‐file systems. The proposed model integrates technology adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust, efficacy, and security into one parsimonious yet explanatory model of e‐file adoption.

Design/methodology/approach

A survey was administered to 304 US taxpayers to capture their perceptions of e‐filing. The survey was developed using existing scales in the literature. Responses were measured on a seven‐point Likert scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The results were tested using multiple linear regression analysis.

Findings

The findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e‐government services. Specifically, the results indicate that three factors from the UTAUT model (performance expectancy, effort expectancy, and social influence) play a significant role in predicting taxpayers' e‐filing intentions. More importantly, the research findings indicate that personal factors (web‐specific self‐efficacy (WSSE) and perceived security control), along with UTAUT factors, have a significant impact on taxpayers' e‐file intentions. The proposed model explains 63.5 percent of the variance in taxpayers' e‐file intentions.

Research limitations/implications

This study contributes to the literature by integrating determinants from the UTAUT model with personal perception factors to explain e‐file adoption. This merging of UTAUT with theories, such as social cognition, that emphasize human perception, is the direction that must be taken by researchers in an effort to understand taxpayers' intentions to adopt e‐file systems. While the proposed model explained 63.5 percent of the variation in e‐file use intention, there are limitations to this research. The participants in this research are not sufficiently diverse in culture, socio‐economic level, etc. and 89 percent of the research participants are Caucasian. In addition, the participants were recruited from limited geographical locations. The strength of the model should be validated using more diverse research participants that will increase the variation in the data collected.

Originality/value

The paper presents a parsimonious, yet integrated, model of e‐file diffusion. The integration of adoption factors with personal perceptions of trust, efficacy, and security represents a significant step forward in explaining e‐file adoption.

Details

Transforming Government: People, Process and Policy, vol. 5 no. 4
Type: Research Article
ISSN: 1750-6166

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Article
Publication date: 6 January 2006

Lai Ming Ling and Izlawanie Muhammad

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little scholarly study in examining people’s state of…

Abstract

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little scholarly study in examining people’s state of technology readiness. Technology readiness (TR) is defined as people’s propensity to embrace and use new technologies for accomplishing goals in home life and at work (Parasuraman, 2000). Drawing on insights from the literature, this study attempts to adopt the Technology Readiness Index (TRI) of Parasuraman and Colby (2001) in examining the state of technology readiness of tax officers. A survey questionnaire was personally administered on 210 tax officers in Malaysia. A total of 187 usable questionnaires were collected. The survey found that although Malaysian tax officers are optimistic towards new technologies, they experienced a considerable level of discomfort with new technologies. Notably, male tax officers displayed more optimism than their female counterparts. There were no significant differences between gender and age on innovativeness, discomfort and insecurity dimensions. Based on the TRI, the respondents were segmented into explorers (6 per cent), pioneers (39 per cent), skeptics (35 per cent), paranoids (16 per cent) and technology laggards (4 per cent). This study provides timely and useful information for the tax authorities and has implications for tax administration and policy development.

Details

Journal of Financial Reporting and Accounting, vol. 4 no. 1
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 6 February 2017

Syed Kashif Raza Zaidi, Cassy Daniels Henderson and Gaurav Gupta

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior…

Abstract

Purpose

The purpose of this paper is to examine factors that affect the adoption of an electronic tax filing system in an emerging economy. Using the theory of planned behavior, the technology acceptance model (TAM), the information systems success model (ISSM), and Hofstede’s cultural values as the theoretical basis, this paper examines the influence that computer skills (CS), perceived ease of use (PEoU), perceived usefulness (PU), information systems quality, and espoused national culture have on the adoption of an electronic tax filing system in an emerging economy.

Design/methodology/approach

A survey was used to collect the data from individuals who e-filed theirs or someone else’s (individual and/or business) income taxes using government or private vendor websites. Snowball sampling technique is used to collect the data. A total of 201 usable questionnaires were analyzed.

Findings

Results indicate that PEoU and PU have a positive impact on user satisfaction (US), and higher US is linked to higher intentions of adopting online tax filing. Results show that high-power distance positively influences US.

Practical implications

The study provides insight for policymakers in emerging economies involved in diffusion of technology decisions. Considerations for requisite CS, perceptions of usefulness and ease, and culture should be included in the diffusion process.

Originality/value

This paper provides evidence supporting the predictability of TAM and ISSM in technology adoption. In addition, the study examines the moderating effect of culture on technology adoption. To the best of the authors’ knowledge, this is the first study to develop and test a holistic technology adoption model in context of a multicultural and emerging economy.

Details

Journal of Accounting in Emerging Economies, vol. 7 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Content available
Article
Publication date: 20 March 2009

Zahir Irani

Abstract

Details

Transforming Government: People, Process and Policy, vol. 3 no. 1
Type: Research Article
ISSN: 1750-6166

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Article
Publication date: 27 January 2020

Mohammed Abdullahi Umar and Abdulsalam Masud

This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology…

Abstract

Purpose

This study aims to investigate the reasons for the large scale tax noncompliance prevalent in underdeveloped countries despite many years of information technology (IT)-led tax administration reforms.

Design/methodology/approach

The study is based on in-depth interviews with 18 senior tax administration officials. Their experiences were used to construct a grounded theory to explain the constraint of IT in tackling the prevalent tax noncompliance in underdeveloped countries.

Findings

First, IT is not immune to the systemic corruption prevalent in many developing countries; hence, it is quickly compromised. Second, IT can be efficient in dealing with registered taxpayers but cannot deal with the overwhelming large numbers of operators in the informal sector. Third, E-tax administration, which is a hallmark of IT-led tax administrations in advanced countries, is very slow to catch up in developing countries. A computerized tax administration alone, as currently obtainable in developing countries, is not enough to engender large usage of e-filing. Businesses, especially small and medium-sized enterprises (SMEs), need IT infrastructure as well to align with tax administration. Unfortunately, basic IT infrastructure is yet to be available to a large section of SMEs in developing countries.

Research limitations/implications

Underdeveloped countries are diverse. This study is from a single country and there may be need to take note of other countries’ peculiarities. However, Nigeria constitutes a good case study.

Practical implications

There is need to reform the people and systems along with IT originality/value.

Originality/value

To the authors’ knowledge, this study is the first to explore this very important question and among the first to explore tax administrators’ perspectives.

Details

Accounting Research Journal, vol. 33 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

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