scholarly journals The Influence of Normative Beliefs on Tax-Payers Attitude and Voluntary Tax Compliance Intention

2020 ◽  
Vol 4 (1) ◽  
pp. 33-43
Author(s):  
Ang Leng Soon ◽  
Chek Derashid ◽  
Zainol Bidin
Keyword(s):  
Reasoned Action ◽  
Tax Compliance ◽  
Subjective Norm ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Normative Belief ◽  
Perceived Ease Of Use ◽  
Normative Beliefs ◽  
Tax Payers ◽  
Tax Filing

As technology advances, individuals will utilise the gadgets in their daily processes. However, individuals may still require views from their peers and other people surrounding in making decisions. The views formed would affect the individual’s attitude towards their actions. This study was administered to understand the influence of normative belief on taxpayers’ attitude towards voluntary tax compliance intention using the Theory of Reasoned Action (TRA). A total of 311 responses were obtained from the survey conducted remotely online, which was analysed using Smart PLS 3.0 software. The attitude (ATT) construct was decomposed into several dimensions of general tax filing knowledge, compatibility, perceived ease of use, perceived usefulness, and subjective norm. Interestingly, the study found that normative belief, which was measured using the dimension of the subjective norm, has a significant influence on attitude. Similarly, it was found that general tax filing knowledge does significantly influence attitude. However, the dimensions of compatibility, perceived ease of use, and perceived usefulness were found to be insignificant. In conclusion, the study recognises that technologies play an essential role in individuals’ attitude on tax compliance. Nevertheless, the views of peers and tax knowledge do have an impact on taxpayers regardless of the compatibility and usefulness of the systems when it comes to the voluntary tax compliance intention.

Pengaruh Persepsi Kegunaan, Persepsi Kemudahan, Kecepatan, Keamanan 75 dan Kerahasiaan Serta Kesiapan Teknologi Informasi Wajib Pajak terhadap Penggunaan e-Filing Bagi Wajib Pajak Orang Pribadi Di Kota Tangerang, Kecamatan Karawaci

2016 ◽  
Vol 8 (1) ◽  
pp. 75-91 ◽  
Author(s):  
Shelby Devina ◽  
Waluyo Waluyo
Keyword(s):  
Ease Of Use ◽  
Perceived Usefulness ◽  
Security And Privacy ◽  
Primary Data ◽  
Perceived Ease Of Use ◽  
Analysis Technique ◽  
Convenience Sampling ◽  
The Individual ◽  
Tax Payers ◽  
Selection Of

The objective of this research was to examine the effect of perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information to e-Filing usage. The object of this study is the individual tax payers in Tangerang City, Karawaci District. The selection of the sample is determined based on convenience sampling method. Data used in this study was primary data, id est: questionnaires. The respondent in this study were 110. Data analysis technique in this study using multiple linear regression. The result of this study were (1) perceived usefulness have a significant impact towards e-Filing usage; (2) perceived ease of use have a significant impact towards e-Filing usage; (3) speed does not have a significant impact towards e-Filing usage; (4) security and privacy does not have a significant impact towards e-Filing usage; (5) readiness technology tax payers information does not have a significant impact towards e-Filing usage; (6) perceived usefulness, perceived ease of use, speed, security and privacy and readiness technology tax payers information all simultaneously, have a significant impact towards e-Filing usage. Keywords: e-Filing usage, perceived usefulness, perceived ease of use, readiness technology tax payers information, security and privacy.

scholarly journals The Determinants of User Behavior of Computer Based Transaction Processing Systems: The Case of Minimarket Employees in Padang, Indonesia

2018 ◽  
Vol 7 (4.9) ◽  
pp. 90
Author(s):  
Yuhelmi . ◽  
Surya Dharma ◽  
Mery Trianita ◽  
Listiana Sri Mulatsih
Keyword(s):  
Technology Acceptance ◽  
Processing System ◽  
Subjective Norm ◽  
Transaction Processing ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Tam Model ◽  
Actual Use ◽  
Computer Based

This study was aimed to investigate the determinants of actual use of computer based transaction processing system among employees in minimarkets in Padang, Indonesia. In addition to Perceived ease of use and perceived usefulness which are the basic models of Technology Acceptance Model (TAM), Subjective norm was conceptualized as an external variable that affecting Technology Acceptance among users of transaction processing system. In total, 246 employees participated in this study. The results show that the perceived ease of use positively affects Perceived Usefulness and Attitude. Furthermore, perceived usefulness and subjective norm have positively affected on Attitude. Likewise Attitude has positively affected on Actual Use. This study reveals that employees tend to comply the peers’ opinion on using transaction processing system. For future research is expected to expand the TAM model by adding external variables and individual characteristics as a moderator variable  

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.

Adoption of ICT enabled Agricultural Extension Services through Perceived Economic Wellbeing

2020 ◽  
Vol 16 (3) ◽  
pp. 30-41
Author(s):  
Neena Sinha ◽  
Pranay Verma
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Behavioral Intention ◽  
Well Being ◽  
Subjective Norm ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Acceptance Model ◽  
Economic Well Being

This article investigates the technology acceptance factors in the context of information communication technology enabled agricultural extension services. Behavioral intention has always been a consequence of the technology acceptance model. The purpose of this study was to examine if the consequence of adoption be an economic benefit to the customer. It examines how these factors influence perceived economic well-being of such users. A stratified sampling procedure was adopted to obtain data from 325 valid responses from rural Indians using a structured survey instrument. A two step method was applied to analyse the data. First, the measurement model was calibrated for the reliability and validity of constructs. Then, the strength and direction of the hypothesized relationships were investigated by the structural model using structural equation modeling. Users of mobile application were checked for their perceived usefulness, perceived ease of use, subjective norm and attitude for their perceived economic well-being. These four factors, when regressed upon the perceived economic well-being using structural equation modeling predict that all but attitude is significant. This article improvises the extant technology acceptance model by replacing behavioral intention with a perceived economic well-being as a consequence. A consumer who perceives economic benefits is more likely to adopt an innovative product. Marketers can advertise the economic benefits so that the target customers adopt such technologies. By this research, the authors have identified a different outcome for perceived usefulness, perceived ease of use, attitude and subjective norm. A new relationship between the exogenous variables perceived usefulness, perceived ease of use, subjective norm and attitude and the endogenous variable perceived economic well-being is established by this study. Behavioral intention can be replaced by perceived economic well-being as the outcome in the technology acceptance model.

Mechanism of Continuance Usage of a Mobile Terminal

2019 ◽  
Vol 11 (4) ◽  
pp. 1-15
Author(s):  
Aoshuang Li ◽  
Xiaodong Yang ◽  
Feng Guo
Keyword(s):  
Social Factors ◽  
Reasoned Action ◽  
Mobile Terminal ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Research Model ◽  
Perceived Ease Of Use ◽  
Independent Variables ◽  
Continuance Usage ◽  
Practical Implications

The goal of this study is to integrate individual behavior related to both reasoned action and unconscious behavior with social influence to form a theoretical model to explore continuance usage of a mobile terminal (CUMT). This study advances a model of CUMT which considers individual factors and social factors based on TRA. Perceived usefulness (PU), perceived ease of use (PEU) and habit are introduced as independent variables and social network relationships (SNR) are introduced as a moderator into the research model. 221 respondents collected in China are used to examine the hypotheses with PLS-SEM method. The results indicate that PU, PEU and habit are the determinants of CUMT, and both PU and PEU are the antecedents of habit. Moreover, the findings demonstrate that SNR has a negative moderating effect on the PEU-CUMT relationship. This study provides a comprehensive understanding of the behavior of CUMT. Theoretical contributions and practical implications are also discussed.

scholarly journals Healthcare Professionals’ Acceptance of Digital Cognitive Rehabilitation

2020 ◽  
Vol 11 ◽  
Author(s):  
Ineke J. M. van der Ham ◽  
Rosalie van der Vaart ◽  
Anouk Miedema ◽  
Johanna M. A. Visser-Meily ◽  
Milan N. A. van der Kuil
Keyword(s):  
Technology Acceptance ◽  
Cognitive Rehabilitation ◽  
Healthcare Providers ◽  
Subjective Norm ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Successful Implementation ◽  
Perceived Ease Of Use ◽  
Technological Advances ◽  
And Gender

With technological possibilities in healthcare steadily increasing, more tools for digital cognitive rehabilitation become available. Acceptance of such technological advances is crucial for successful implementation. Therefore, we examined technology acceptance specifically for this form of rehabilitation in a sample of healthcare providers involved in cognitive rehabilitation. An adjusted version of the Technology Acceptance Model (TAM) questionnaire was used, including the subscales for perceived usefulness, perceived ease of use, subjective norm (toward use), and intention to use, which all contribute to actual use of a specific technology. Results indicate a generally favorable attitude toward the use of digital cognitive rehabilitation and positive responses toward the TAM constructs. Only for subjective norm, a neutral mean response was found, indicating that this could pose a potential obstacle toward implementation. Potential differences between subgroups of different age, gender, and professional background were assessed. Age and gender did not affect the attitude toward digital cognitive rehabilitation. Occupational therapists showed lower scores than healthcare psychologists and physiatrists with regard to perceived usefulness, possibly linked to a difference in operational and managerial tasks. The findings of his study stimulate further implementation of digital cognitive rehabilitation, where the role of subjective norms should be specifically considered.

scholarly journals Integration of technology acceptance model and theory of reasoned action in pre-dicting e-wallet continuous usage intentions

2021 ◽  
Vol 5 (4) ◽  
pp. 649-658
Author(s):  
Putu Laksmita Dewi Rahmayanti ◽  
I Gusti Ngurah Jaya Agung Widagda ◽  
Ni Nyoman Kerti Yasa ◽  
I Gusti Ayu Ketut Giantari ◽  
Martaleni Martaleni ◽  
...  
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Theory Of Reasoned Action ◽  
Reasoned Action ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Perceived Ease Of Use ◽  
Continuous Usage Intention ◽  
Acceptance Model

The purpose of this study is to determine the factors influencing continuous usage intention of E-Wallet in Denpasar City with integrating the Technology Acceptance Model (TAM) And Theory of Reasoned Action (TRA). This study applied a structural equation model analysis with 140 samples collected from E-Wallet users in Denpasar City. The results show that all three determinants of E-Wallet continuous usage intention, including perceived usefulness, perceived ease of use, and attitude. Recommendations are provided for E-Wallet providers to improve their user continuous usage intention in Denpasar City.

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.

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