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.

scholarly journals ANALISIS MINAT BERTRANSAKSI MENGGUNAKAN FINANCIAL TECHNOLOGY (FINTECH) DI JAWA TENGAH

2020 ◽  
Vol 3 (2) ◽  
pp. 48-57
Author(s):  
Ismi Khoiriyah ◽  
Dian Apradika Kusumawati ◽  
Ika Indriasari
Keyword(s):  
Perceived Risk ◽  
Sampling Methods ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
The Internet ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Independent Variables ◽  
Central Java ◽  
Financial Technology

ABSTRAKPenelitian ini bertujuan untuk menganalisis persepsi manfaat, persepsi kemudahan penggunaan, kepercayaan, dan persepsi risiko terhadap minat bertransaksi menggunakan financial technology (fintech) di Jawa Tengah. Populasi yang digunakan dalam penelitian ini adalah masyarakat Jawa Tengah yang memiliki akses terhadap internet dengan sampel yang diambil menggunakan metode convenience dan snowball sejumlah 100 orang. Teknik analisis yang digunakan dalam penelitian ini adalah uji regresi linier berganda. Hasil analisis menunjukkan bahwa keempat variable bebas berpengaruh signifikan terhadap minat bertransaksi menggunakan fintech secara terpisah maupun secara simultan. Kata kunci : Fintech, Persepsi Kemudahan Penggunaan, Efektivitas, Kepercayaan, Risiko, Minat, Financial Technology.ABSTRACTThis study was conducted to analyze the influence of perceived usefulness, perceived ease of use, trust, and perceived risk towards people’s intention to use financial technology (fintech) in Central Java, Indonesia. The population was the residents who had access to the internet in Central Java. A hundred samples were drawned using convenience and snow ball sampling methods. Multiple linear regression was used to proof the hypothesis. The result showed that the four independent variables had significant influence on people’s intention to use fintech. The influences were shown both for individual variable and silmutaniously.Keywords: Fintech, Perceived Ease of Use, Effectiveness, Trust, Risk, Interest, Financial Technology. 

Factors Influencing Citizens' Intention to Use E-Government Services

2017 ◽  
Vol 13 (1) ◽  
pp. 14-32 ◽  
Author(s):  
Isaac Kofi Mensah ◽  
Mi Jianing ◽  
Dilawar Khan Durrani
Keyword(s):  
Service Quality ◽  
Technology Acceptance ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Korean Students ◽  
Moderation Effect ◽  
Perceived Service Quality ◽  
Government Services

The purpose of this research paper is to investigate the determinates of Korean students in China to use e-government services. A total of 400 structured research questionnaire instruments was designed and administered to potential respondents of which 93.75% responded. The Technology Acceptance Mode (TAM) was used as a theoretical framework for this study. The data gathered was analyzed with SPSS version 20. The results show that all the predictors (Perceived Usefulness, Perceived Ease of Use, Perceived Service Quality, and Citizen Trust) investigated are significant positive determiners of Korean students' intention to adopt and use e-government services. The results further indicated that Citizen Trust positively and significantly moderated the positive relationship between perceived ease of use, perceived service quality and intention to use e-government services but failed to show any positive moderation effect on perceived usefulness and intention to use e-government services. The implications of these findings are further discussed.

Mobile payment adoption process: a serial of multiple mediation and moderation analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Wanny Oentoro
Keyword(s):  
Social Influence ◽  
Perceived Risk ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Mobile Payment ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Multiple Mediation ◽  
Content Type ◽  
The Relationship

Purpose Global digital payment transactions increase continuously. Due to the inconsistencies that occurred across the research findings, past researchers have called for further investigation to verify and empirically test the mobile payment acceptance model. The purpose of this paper is to develop an integrative model that is derived from the multiple technology acceptance models (TAM)’s a theoretical framework and past literature to understand how consumers decided to adopt mobile payment. By simultaneously testing mechanisms, namely, ease of use, usefulness and risk, the current study will be able to advance scholarly knowledge of the underlying consumer’s attitude and behavior that link social influence to intention to use. Design/methodology/approach A total of 370 valid responses were collected using self-administered questionnaires distributed via online platforms, a representative for Thai consumers. An ordinary least square regression and bootstrap analyzes were conducted through PROCESS Macro to analyze the moderated serial-multiple mediation model in the consecutive inducing of social influence, perceived ease of use, perceived usefulness and perceived risk toward the consumer’s intention to use mobile payment. Findings Within the context of consumers evaluating a mobile payment, statistics significant were found for the hypothesized direct and indirect effects of perceived ease of use and perceived usefulness on an intention to use. The results showed that Thai consumers’ intention to use mobile payment was significantly affected by their attitudes in terms of usefulness and the less complication in using the applications. It is confirmed that social influence indirectly affects intention to use via the increase of perceived ease of use and perceived usefulness. The study also found a significant interaction between perceived risk and perceived usefulness toward intention to use. Practical implications It is recommended to service providers to continue improving the user-friendliness, navigation, integrity and furnish the system with more value-added activities within the mobile payment application. It is also essential for the company to deliver tutorials and clear and easy-to-follow instructions to customers. At the same time, the marketer should develop marketing strategies to promote the usefulness and simplicity of using the applications to the consumers. When consumers experienced the easiness and usefulness of the applications, these could overcome the resistance feeling to use due to the concern on any potential risk. Originality/value The study contributes to the existing body of knowledge on consumer usage behavior and TAM by integrating all important variables and developed a parsimony framework to explain consumers’ usage adoption on mobile payment. Moreover, the current study was the very first that proposed and tested a serial of multiple mediations of perceived ease of use and perceived usefulness, moderated by perceived risk, in the relationship between social influence and consumers’ intention to use mobile payment and discovered a moderating role of perceived risk toward the relationship between perceived usefulness and mobile payment usage intention.

Government Services in Outlying Regions

2015 ◽  
pp. 726-740
Author(s):  
Sehl Mellouli ◽  
Anne Chartier ◽  
Marie-Christine Roy ◽  
Diane Poulin
Keyword(s):  
Perceived Risk ◽  
Urban Areas ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Online Services ◽  
Government Services ◽  
Traditional Service ◽  
The Government ◽  
Outlying Regions

E-government offers the potential to provide easy and flexible access to a vast array of government services, particularly in outlying regions where traditional service centers are scarce and costly. However, past research shows that online services use decreases in non-urban areas. The objective of this chapter is to identify factors that influence the use of e-government services in outlying regions. In the delivery of any government services, there are two parties: citizens and the government. Hence, in order to better identify these factors, we conducted our study from two points of view: the citizens' and the government's managers. These results show that attitude positively affects intention to use e-government services. From the citizens' perspective, attitude is in turn influenced by perceived usefulness, perceived ease of use, perceived risk, and trust. From the managers' perspective, several social, economic, demographic, and psychological factors should be considered for the development of online services.

E-Government Services Adoption

2018 ◽  
Vol 14 (3) ◽  
pp. 12-31 ◽  
Author(s):  
Isaac Kofi Mensah
Keyword(s):  
Technology Acceptance ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Government Services ◽  
Research Article ◽  
Actual Use ◽  
The Government ◽  
Acceptance Model

This research article explores the important elements of trust and transparency to the adoption of e-government services. The Technology Acceptance Model was used as the theoretical framework. The data capture and analyses were conducted with SPSS. The results indicate that trust in the internet was a significant predictor of both the intention to use and perceived ease of use (PEOU), but was not significant in predicting perceived usefulness (PU) and the actual use (AU) of e-government services. Trust in the government (TG) was also not significant in determining both the intention to use and PEOU of e-government services. Rather TG had a significant impact on PU and the actual use (AU) of e-government services. Furthermore, perceived transparency was a significant predictor of PU, IU, and AU of e-government services. The implications of these findings on the implementation of e-government are thoroughly discussed.

scholarly journals Citizen Perceptions of E-Government in the Kurdistan Region of Iraq

2015 ◽  
Vol 19 ◽  
Author(s):  
Khosro Mohammad Ahmed ◽  
John Campbell
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Information Quality ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Capital City ◽  
Intention To Use ◽  
Kurdistan Region ◽  
Government Services ◽  
Self Rule

Despite increasing investment by governments globally, citizens in some countries are less willing to engage with e-government innovations. While previous studies have examined what might encourage citizens to adopt e-government services more broadly, further research is required to understand those factors that impede or enable e government adoption in countries that have, or are in the process of, transitioning to democratic self-rule. This study is the first to investigate citizen attitudes to e-government adoption in the Kurdistan Region of Iraq and thus provides insight into the factors affecting the adoption of e-government within an emerging democratic state. This study also distinguishes between two types of e-government services; informational and transactional. Thus a research model with two elements is developed and tested; one for intention to use informational e government and one for intention to use transactional e-government. Data were collected through a survey administered to university students and non-academic employees in Arbil the capital city of Kurdistan, and analysed using structural equation modelling. Perceived usefulness, social influence, trust in government and perceived risk were found to be significantly and directly associated with the intention to use both kinds of e-government services. However perceptions of ease of use, information quality and trust in the Internet were not significant.

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 The Determinants of Intention to use E-voting System: The Case of Generation X in Malaysia

2020 ◽  
Vol 10 (1) ◽  
pp. 47-64
Author(s):  
Koay Ying Yin ◽  
Kuah Yoke Chin ◽  
Chan Ling Meng ◽  
Ng Chee Pung
Keyword(s):  
Generation X ◽  
Structural Equation ◽  
Heavy Traffic ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Equation Modeling ◽  
The Internet ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Voting System

The internet has opened doors for electronic voting (E-voting). A review of the loopholes of the 14th General Election in Malaysia including the delay of votes from overseas voters, the declaration of a public holiday on voting day and the extraordinary heavy traffic, implies that E-voting could be a better alternative to the paper-based ballot voting. Therefore, the objective of this study is to examine the determinants of the intention to use the E-voting system among Generation X in Malaysia. This study focused only on Generation X because most internet users are from this age group (22 to 37-year olds) compared to other age groups. Hence, Generation X may be the focus of E-voting. A survey of 351 respondents on their intention to use E-voting system was conducted throughout 13 states and the Federal Territory of Kuala Lumpur (Wilayah Persekutuan). Additionally, an empirical model was drawn from adopted theories and data was analyzed using the Partial Least Squares – Structural Equation Modeling (PLS-SEM) approach. The findings showed that compatibility, relative advantages and perceived ease of use significantly contributed to the intention to participate in E-voting. However, perceptions of image, complexity of use, perceived usefulness, trust in the internet and in the government are not significantly related to the intention to use E-voting.

Perceived Usefulness and Ease of Use of Mobile Government Services

2020 ◽  
Vol 11 (1) ◽  
pp. 1-16
Author(s):  
Isaac Kofi Mensah
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Intention To Use ◽  
Perceived Ease Of Use ◽  
Government Service ◽  
Government Services ◽  
Acceptance Model ◽  
The Relationship

This study examined the moderating effect of electronic word of mouth (eWOM) communications on the relationship between the perceived usefulness (PU) and perceived ease of use (PEOU) of mobile government services and the intention to use mobile government services. The Technology Acceptance Model was used as the theoretical framework and the data analysis was done with SPSS. The results have shown that there was a significant moderating impact of eWOM on both the relationship between PU and PEOU and the intention to use mobile government services. In addition, perceived usefulness and perceived ease of use of mobile government service were significant in determining the intention to use mobile government services. Also, PEOU was found to be a determinant of the PU of mobile government services. The implications of these findings are discussed.

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