scholarly journals IMPROVING TAX ADMINISTRATION THROUGH TECHNOLOGY INNOVATION IN NIGERIA (A STUDY OF FEDERAL INLAND REVENUE SERVICE)

10.26458/1913 ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 31-64
Author(s):  
Gbadegesin Babatunde ADEYEYE
Keyword(s):  
Perceived Risk ◽  
Technology Innovation ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Tax Administration ◽  
Perceived Ease Of Use ◽  
Inland Revenue ◽  
The Impact ◽  
Tax Filing

This study investigates the impact of technology innovation on tax administration in Nigeria. Primary Data were collected through the use of structured questionnaire administered on 219 staffers of Federal Inland Revenue Service (FIRS) to elicit their responses. Descriptive statistics, Analysis of Variance (ANOVA) and Regression Model were used for the data analysis. The R value depicts that the use of information technology accounted for (76.3%) improvement in tax administration in Nigeria. The results strongly support the TPB in predicting the intention of users to adopt electronic tax-filing systems. The results also demonstrate the significant effect that computer self-efficacy has on behavioural intention through perceived ease of use, perceived usefulness, and perceived risk of use. Based on the findings of this study, implications for electronic tax filing are discussed. Finally, conclusion and recommendations were made based on the findings of the study.

Electronic Tax Filing

2013 ◽  
pp. 147-156
Author(s):  
Viveka Ramoo ◽  
T. Ramayah ◽  
May-Chiun Lo ◽  
Teoh Ai Ping
Keyword(s):  
Perceived Risk ◽  
Exploratory Study ◽  
Explanatory Power ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
The Internet ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Government Services ◽  
Tax Filing

Governments are seeking to benefit from information technology by incorporating various government services online for the benefits of the citizen. The Malaysian government as part of its Multimedia Super Corridor (MSC) project introduced e-filing in 2006, which is the process of filing taxes using the Internet as one of the e-government services. This is an exploratory study to model the determinants of intention to use an Internet tax filing system. The authors used 4 variables as predictors or intention to use which were perceived usefulness, perceived ease of use, perceived risk, and facilitating condition. Data was collected from 100 respondents using non probability purposive sampling via a structured questionnaire. As hypothesized, perceived ease of use, perceived usefulness, and facilitating condition were positively related to intention to use. The findings show that perceived usefulness has the strongest influence on intention to use (ß = 0.341), followed by perceived ease of use (ß = 0.278) and facilitating condition (ß = 0.234). As hypothesized, perceived risk was negatively related (ß =-0.223) to intention to use indicating that users are concerned by the risk involved in filing taxes online. The regression results show that the four variables can explain 52.2% of the variation in intention to use which indicates good explanatory power. Understanding these factors can extend the knowledge, which can lead to better planning and implementation of e-Filing in Malaysia.

THE NEGATIVE EFFECT OF A PERCEIVED LACK OF AN INSTALLED BASE ON TECHNOLOGY ADOPTION

2015 ◽  
Vol 19 (02) ◽  
pp. 1550021 ◽  
Author(s):  
FIONA M. SCHWEITZER
Keyword(s):  
Technology Acceptance ◽  
Perceived Risk ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Solar Systems ◽  
Negative Effect ◽  
Technical Innovations ◽  
Acceptance Model ◽  
The Impact

In this paper, I analyse the impact that a perceived lack of an installed base has on the adoption of technological products. I use the Technology Acceptance Model (TAM), which considers perceived usefulness and ease-of-use as the central drivers of adoption and propose that the perceived lack of an installed base influences these two drivers. Based on cue utilisation theory, I further suggest that a perceived lack of an installed base can serve as an extrinsic cue of product quality deficiencies and difficulties with obtaining help and advice. In order to verify the supposed effect of a perceived lack of an installed base, I survey 162 households. The data shows that a perceived lack of an installed base of thermal solar systems (1) decreases their perceived usefulness and perceived ease-of-use and (2) acts as a mediator of the perceived risk. The study implies that managers launching technical innovations should develop strategies to influence consumers' perceptions of the current and the future installed base and communicate the development of the installed base to trigger adoption.

scholarly journals Analysis of e-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia

2020 ◽  
Vol 23 (3) ◽  
pp. 179
Author(s):  
Rosdiana Sijabat
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Perceived Risks ◽  
Acceptance Model ◽  
The Impact ◽  
Tax Filing

This study explores the impact of perceived usefulness, perceived ease-of-use, and perceived risks of using electronic tax filing (e-Filing) on the intention to use e-Filing through a technology acceptance model framework. The theoretical foundation used in this study is the technology acceptance model (TAM) on 201 valid questionnaires completed by Indonesian taxpayers. The data collected was analyzed by structural equation modelling using SmartPLS (3.0 Version). The results of the study revealed that e-Filing’s perceived usefulness and risk were significantly associated with intention to use, while perceived ease-of-use did not have a significant effect. Although the influence of perceived risks significantly mediated the influence of perceived usefulness, it did not significantly mediate the influence of ease-of-use. Gender was found to significantly moderate the influence of e-Filing’s perceived usefulness, but not to moderate the influence of perceived ease-of-use. Importance-Performance Matrix Analysis (IPMA) finds that the intention to use e-Filing is most strongly influenced by its perceived usefulness and perceived risk. This implies that policymakers must highlight the perceived usefulness and communicate the perceived risks of e-Filing to ensure taxpayers are willing to use the system. To the best of the author’s knowledge, this study is the first to examine both mediation and moderation to analyze the adoption of technology in Indonesia’s taxation system and offer a policy perspective through IPMA.

scholarly journals FACTORS THAT INFLUENCE THE INTENSITY OF THE USE OF DIGITAL PAYMENT (CASE STUDY IN OVO USERS)

2020 ◽  
pp. 89-99
Author(s):  
Triyani Budyastuti
Keyword(s):  
Perceived Risk ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Perceived Ease Of Use ◽  
In Ovo ◽  
Analysis Technique ◽  
Digital Payments ◽  
Questionnaire Method

The purpose of this study is to analyze the factors that influence the intensity of the use of digital payments, especially users of OVO applications. Factors that are suspected to have an influence on the intensity of the use of digital payments in OVO applications are perceived ease of use, perceived risk of use, perceived usefulness of use and trust. The population in this study were all students of the Faculty of Economics, University of Mercu Buana and students of the Faculty of Economics, University of Prof. Dr. Moestopo (Beragama). Sampling was carried out by random sampling method totaling 115 respondents, 60 respondents from the Faculty of Economics, University of Mercu Buana and 55 respondents from the Faculty of Economics, University of Prof. Dr. Moestopo (Beragama). The primary data collection method used is the questionnaire method. Data analysis technique used in this study is multiple regression analysis techniques with test equipment using PLS 3.0. KEYWORDS: Usefulness, Risk, Ease of Use, Trust, Intensity Use of digital payment

An Empirical Study on Predicting User Acceptance of Online Apparel Shopping in Iran

2016 ◽  
Vol 6 (1) ◽  
pp. 34-53 ◽  
Author(s):  
Nariman Pahlavanyali ◽  
Seyyed Mohammad Hossein Momeni
Keyword(s):  
Technology Acceptance ◽  
Perceived Risk ◽  
Online Shopping ◽  
Emerging Market ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Cultural Dimension ◽  
Main Role ◽  
Perceived Ease Of Use ◽  
The Impact

E-commerce is an emerging market and a developing research field in Iran. The main factors influencing the Iranian consumer's intention towards shopping apparels online are of utmost importance, which the authors are aimed to study. The framework developed for accomplishing this task is created combining constructs of Trust and Perceived Risk with the Technology Acceptance Model which tries to demonstrate the relationship between those two constructs and the subcomponents of TAM including Attitude, Perceived Usefulness, and Perceived Ease of Use and the strengths of these relationships. The findings of this study illustrate the importance of Trust which is proved to have significant direct relationship with Intention and Perceived Risk which has both direct and indirect relationships with Intention. The impact of Perceived Risk is even more critical once the cultural dimension of the country put into account. It is concluded that minimizing the risk of online shopping along with maximizing the trust in this purchasing method plays a main role in adoption of online shopping.

scholarly journals Perceived Risk of Covid-19 and Trust on m-Health Transaction Intention

2021 ◽  
Vol 3 (2) ◽  
pp. 231-240
Author(s):  
Fauzia Nur Laili ◽  
Lilik Wahyudi
Keyword(s):  
Perceived Risk ◽  
Perceived Quality ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Consumer Trust ◽  
Perceived Ease Of Use ◽  
Perceived Safety ◽  
Perceived Risks ◽  
The Impact ◽  
The Relationship

The purpose of the study is to determine the impact of trust antecedents on the intent of transactions in mHealth applications. The antecedents of trust included perceived ease of use, perceived usefulness, perceived quality, perceived safety, and perceived Covid 19 risks. Perceived risks of COVID19 were also examined for moderating effects on the relationship between trust and m-Health transaction intention. The study used a quantitative method with a survey approach. Our surveys are distributed online via the Lime Survey app. 253 respondents responded to the questionnaire according to the criteria. Results showed that the antecedents that had a significant impact on trust were perceived usefulness (P = 0.012), perceived quality (P = 0.002), and perceived safety (P = 0.000). On the other hand, the perceived ease of use (P = 0.566) and the perceived risk (P = 0.871) did not significantly affect trust. Trust (P = 0.000) and perceived risks of COVID19 (P = 0.011) directly affect m-Health transaction intention. The study also found that the perceived risk of COVID19 did not impact the consumer trust in m-Health but directly impacted transaction intention.

scholarly journals DETERMINANTS OF EFFECTIVENESS REPAYMENT APPS AT P2P LENDING PLATFORM DURING COVID 19 PANDEMIC IN INDONESIA

2021 ◽  
Vol 13 (1) ◽  
pp. 156-172
Author(s):  
Florentina Kurniasari ◽  
Prio Utomo
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Quantitative Research ◽  
Information Quality ◽  
Technology Development ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Perceived Ease Of Use ◽  
P2p Lending

Abstract— The advance of technology development today brings an innovation in the financial industries all across the world, including in Indonesia. The financial technology continues to emerge from the sector of payment, investment and loans online or as we are familiar with the term P2P Lending platform. But, the growth of this business had a challenge when the Covid-19 Pandemic hit the country in the early 2020. The P2P lending platform experienced the first highest default rate due the difficulties of the SME’s as its major customers’ in repaying their loans. The purpose of this research is to analyze the determinants of effectiveness repayment apps for ultra-micro segment on P2P platform in Indonesia. As a quantitative research, primary data were collected through questionnaire answered by 133 respondents who were borrower of the P2P lending platform. The data collection was furthered processed statistically using Structural Equation Method (SEM). The study showed that the repayment decision had significantly influenced by perceived usefulness, perceived ease of use, perceived risk and information quality. Information quality itself had the highest influenced among others.   Keywords: Perceived Usefulness; Perceived Ease of Use; Information Quality; Perceived Risks; Repayment Decision; Repayment Apps

scholarly journals Senior Citizens’ Intention to use Digital Banking (With special reference to selected Commercial Bank in Sri Lanka)

2019 ◽  
pp. 25-29
Author(s):  
Kuruppu. C ◽  
Jayawardena. A ◽  
Weerasinghe. S ◽  
Samarathunga. D ◽  
Mihipal. R
Keyword(s):  
Sri Lanka ◽  
Technology Acceptance ◽  
Senior Citizens ◽  
Rapid Development ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Primary Data ◽  
Perceived Ease Of Use ◽  
Banking Systems ◽  
The Impact

This paper examines Senior Citizens’ intention towards using digital banking in a context where there is a rapid development in online banking systems in Sri Lanka. It was revealed that most of the Senior Citizens are away from the digital banking platform even though bank has made huge investments for the implementation of the digital banking systems. Therefore, the aim of this research is to investigate the impact of perceived usefulness and perceived ease of use, on the behavioral intention of Senior Citizen to use the digital banking system with the application of Technology Acceptance Model (TAM). The structured questionnaire used as the main instrument in gathering primary data from 200 respondents from 20 branches of the selected commercial banks using convining sampling method. This study investigated that there is a positive relationship between perceived usefulness and beheviroal intention, also between perceived ease of use and beheviroal intention.

scholarly journals Evaluate the Consumer Acceptance of AIoT-Based Unmanned Convenience Stores Based on Perceived Risks and Technological Acceptance Models

2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
I-Chi Wang ◽  
Chin-Wen Liao ◽  
Kuo-Ping Lin ◽  
Ching-Hsin Wang ◽  
Cheng-Lin Tsai
Keyword(s):  
Perceived Risk ◽  
Behavioral Intentions ◽  
Moderating Effect ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
Convenience Store ◽  
Perceived Ease Of Use ◽  
Convenience Stores ◽  
The Impact

As the Artificial Intelligence Internet of Things (AIoT)-based unmanned convenience stores stand out in an increasingly challenging market, the consumer experience is more important than ever (CustomerThink, 2018). By employing new technologies, 7-Eleven, a leading chain convenience store in Taiwan, launched X-Store in 2018. While AIoT-based unmanned technology can help solve the problem of manpower shortages in the future, a question arises: will people accept this new technology for shopping? In view of this and based on the technology acceptance model (TAM), this study adds perceived risk as another variable to explore the impact of perceived usefulness, perceived ease of use, and attitudes toward using unmanned technology etc. factors on the purchase intentions of consumers in unattended convenience stores. The study further employs SPSS software for reliability and validity analyses, descriptive statistics, multivariate analysis of variance (MANOVA), and structural equation modeling (SEM) in order to explore the causal relationship among the variables herein. The main empirical findings show that consumers’ perceived ease of use and perceived usefulness positively affect consumers’ attitudes toward making purchases in X-Store, and via the moderating effect, perceived usefulness and attitudes toward X-Store consumption impact consumers’ behavioral intention of purchasing products in X-Store. In addition, perceived risk has a significant moderating effect on attitudes toward using X-Store and behavioral intentions. The empirical results also reveal that male consumers have significantly greater perceived usefulness, perceived ease of use, attitudes toward using, and behavioral intentions in comparison with female consumers. Finally, this study presents conclusions and recommendations based on the research results as reference for unattended convenience store operators and follow-up researchers.

scholarly journals The impact of risks in limiting E-commerce

2021 ◽  
Vol 10 (4) ◽  
pp. 27-39
Author(s):  
Wasfi Al Salamat ◽  
Maisaa Elian
Keyword(s):  
Perceived Risk ◽  
Online Shopping ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Insurance Companies ◽  
Perceived Ease Of Use ◽  
Insurance Sector ◽  
Online Sales ◽  
Psychometric Method ◽  
The Impact

Most E-commerce transactions nowadays are electronically executed via well-known internet websites (Amazon, Alibaba, eBay, and others). Online sales in the Middle East, including Jordan, are estimated to count 2% of the overall retail sales, that is too much lower than the 15% in developed markets (Mehta & Bhandari, n.d.); and online sales in Jordan are still limited (Statista, 2020). Therefore, this study comes to determine the threats limiting E commerce in Jordan. The services sector accounts for about two thirds of the Jordanian economy and the insurance sector is considered an important component of it (Ghazal, 2015). The problem is to what extent threats from risks accompanied with E-commerce limit it from the viewpoint of Jordanian insurance companies’ employees. Five (5) insurance companies out of twenty-five (25) are randomly selected for analysis and a questionnaire is conducted according to a psychometric method for data collection. The results show that perceived ease of use, perceived usefulness, and perceived risk with products/services are the main effective factors for predicting transaction loss, while delay time is significantly affected by perceived ease of use and perceived risk with product/service. Policymakers can rely on the results of this study to avoid the risks facing online shopping in Jordan and enhancing it. This study contributes to the literature by reducing the dearth of previous research regarding the determinants of threats and risks limiting online shopping and E-commerce in emerging markets.

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