IDEAS home Printed from https://ideas.repec.org/a/ers/journl/vxxy2017i2ap48-64.html
   My bibliography  Save this article

Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model

Author

Listed:
  • Jullie Jeanette Sondakh

Abstract

The aim of this research is to predict the behavior of the taxpayer's interest in using the e-tax returns through the implementation of Technology Acceptance Model (TAM). This research takes the taxpayer in Manado and Bitung as the sample with total of 156 respondents.Data were analyzed using Structural Equation Modeling (SEM) modeling which consists of two stages: the measurement model (measurement model) and the structural model. The research finds that, the perceived ease of use have a significant positive effect on the perceived usefulness and attitudes towards use e-SPT.The perceived usefulness are having positive and significant effect on the attitudes towards use e-SPT but no significant effect on behavioral intention to use e-SPT. Attitude towards e-SPT are having positive and significant effect on the behavioral intention to use e-SPT.

Suggested Citation

  • Jullie Jeanette Sondakh, 2017. "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 48-64.
    • Handle: RePEc:ers:journl:v:xx:y:2017:i:2a:p:48-64
    as

    Download full text from publisher

    File URL: http://www.ersj.eu/repec/ers/papers/17_2_A_p3.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Andrei V. Vlasov, 2017. "The Evolution of E-Money," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 215-224.
    2. Ajzen, Icek, 1991. "The theory of planned behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 50(2), pages 179-211, December.
    3. Barbara H. Wixom & Peter A. Todd, 2005. "A Theoretical Integration of User Satisfaction and Technology Acceptance," Information Systems Research, INFORMS, vol. 16(1), pages 85-102, March.
    4. Eva Cipovova & Gabriela Dlaskova, 2016. "Comparison of Different Methods of Credit Risk Management of the Commercial Bank to Accelerate Lending Activities for SME Segment," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 17-26.
    5. Tulus Suryanto, 2016. "Audit Delay and Its Implication for Fraudulent Financial Reporting: A Study of Companies Listed in the Indonesian Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 18-31.
    6. Besnik Fetai, 2015. "Financial Integration and Financial Development: Does Financial Integration Matter?," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 97-106.
    7. Simon Grima & Inna Romanova & Frank Bezzina & Frank Chetcuti Dimech, 2016. "Alternative Investment Fund Managers Directive and its Impact on Malta’s Financial Service Industry," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 70-85.
    8. Andrey Nechaev & Oksana Antipina, 2016. "Analysis of the Impact of Taxation of Business Entities on the Innovative Development of the Country," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 71-83.
    9. Nikolaos G. Theriou, 2015. "Strategic Management Process and the Importance of Structured Formality, Financial and Non-Financial Information," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-28.
    10. Jon Hartwick & Henri Barki, 1994. "Explaining the Role of User Participation in Information System Use," Management Science, INFORMS, vol. 40(4), pages 440-465, April.
    11. Kieran Mathieson, 1991. "Predicting User Intentions: Comparing the Technology Acceptance Model with the Theory of Planned Behavior," Information Systems Research, INFORMS, vol. 2(3), pages 173-191, September.
    12. Ramona Rupeika-Apoga & Roberts Nedovis, 2015. "The Foreign Exchange Exposure of Non-Financial Companies in Eurozone: Myth or Reality?," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 54-66.
    13. Shirley Taylor & Peter A. Todd, 1995. "Understanding Information Technology Usage: A Test of Competing Models," Information Systems Research, INFORMS, vol. 6(2), pages 144-176, June.
    14. Nikolaos Theriou & Vassilis Aggelidis & Georgios Theriou, 2014. "The Mediating Effect of the Knowledge Management Process to the Firm’s Performance: A Resource-Based View," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 87-114.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Dezie Leonarda Warganegara & Roozbeh Babolian Hendijani, 2022. "Factors That Drive Actual Purchasing of Groceries through E-Commerce Platforms during COVID-19 in Indonesia," Sustainability, MDPI, vol. 14(6), pages 1-21, March.
    2. Umi Widyastuti & Erie Febrian & Sutisna & Tettet Fitrijanti, 2019. "Factors Explaining the Market Discipline of Sharia Mutual Funds from a Behavioural Finance Perspective: A Theoretical Approach," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 198-212.
    3. Henny Rakhmawati & Sutrisno T & M. Khoiru Rusydi, 2020. "Influenceof TAM and UTAUT models of the use of e-filing on tax compliance," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(1), pages 106-111, January.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Peter J Baldacchino & Rosalene Caruana & Simon Grima & Frank H. Bezzina, 2017. "Selected Behavioural Factors in Client-Initiated Auditor Changes: The Client-Auditor Perspectives," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 16-47.
    2. Donglin Han & Huiying (Cynthia) Hou & Hao Wu & Joseph H. K. Lai, 2021. "Modelling Tourists’ Acceptance of Hotel Experience-Enhancement Smart Technologies," Sustainability, MDPI, vol. 13(8), pages 1-19, April.
    3. Faris Nasif Al Shubiri & Syed Ahsan Jamil, 2017. "Assessing the Determinants of Interest Rate Spread of Commercial Banks in Oman: An Empirical Investigation," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 90-108.
    4. Yu-Jin Choi & Jin-Woo Park, 2020. "Investigating Factors Influencing the Behavioral Intention of Online Duty-Free Shop Users," Sustainability, MDPI, vol. 12(17), pages 1-20, August.
    5. Eva Maria Lado Gonzalez & Domingo Calvo Dopico, 2017. "The Importance of Intangible Assets in the Strategic Management of the Firm: An Empirical Application for Banco Santander," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 177-196.
    6. Mital, Monika & Chang, Victor & Choudhary, Praveen & Papa, Armando & Pani, Ashis K., 2018. "Adoption of Internet of Things in India: A test of competing models using a structured equation modeling approach," Technological Forecasting and Social Change, Elsevier, vol. 136(C), pages 339-346.
    7. repec:dau:papers:123456789/13000 is not listed on IDEAS
    8. Chang, Yung-Chi & Enkhjargal, Uguumur & Huang, Chen-I & Lin, Wen-Ling & Ho, Chi-Ming, 2020. "Factors Affecting the Internet Banking Adoption," Jurnal Ekonomi Malaysia, Faculty of Economics and Business, Universiti Kebangsaan Malaysia, vol. 54(3), pages 117-131.
    9. Andrei V. Vlasov, 2017. "The Evolution of E-Money," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 215-224.
    10. Viswanath Venkatesh & Fred D. Davis, 2000. "A Theoretical Extension of the Technology Acceptance Model: Four Longitudinal Field Studies," Management Science, INFORMS, vol. 46(2), pages 186-204, February.
    11. Agarwal, Reeti & Rastogi, Sanjay & Mehrotra, Ankit, 2009. "Customers’ perspectives regarding e-banking in an emerging economy," Journal of Retailing and Consumer Services, Elsevier, vol. 16(5), pages 340-351.
    12. Rajiv Sabherwal & Anand Jeyaraj & Charles Chowa, 2006. "Information System Success: Individual and Organizational Determinants," Management Science, INFORMS, vol. 52(12), pages 1849-1864, December.
    13. Boakye, Kwabena G. & McGinnis, Thomas & Prybutok, Victor R. & Paswan, Audhesh K., 2014. "Development of a service continance model with IT service antecedents," Journal of Retailing and Consumer Services, Elsevier, vol. 21(5), pages 717-724.
    14. Hasan, Rajibul & Lowe, Ben & Petrovici, Dan, 2020. "Consumer adoption of pro-poor service innovations in subsistence marketplaces," Journal of Business Research, Elsevier, vol. 121(C), pages 461-475.
    15. Venkatesh, Viswanath & Maruping, Likoebe M. & Brown, Susan A., 2006. "Role of time in self-prediction of behavior," Organizational Behavior and Human Decision Processes, Elsevier, vol. 100(2), pages 160-176, July.
    16. Garima Malik & A. Sajeevan Rao, 2019. "Extended expectation-confirmation model to predict continued usage of ODR/ride hailing apps: role of perceived value and self-efficacy," Information Technology & Tourism, Springer, vol. 21(4), pages 461-482, December.
    17. Nikolay Tikhomirov & Tatiana Tikhomirova & Eldar Khamitov & Vladimir Ponomarev, 2017. "Models of Assessment of the Influnce of Insurance Assets Securitization on Stability of Mutual Insurance Societies," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 321-333.
    18. Jeeyeon Jeong & Yaeri Kim & Taewoo Roh, 2021. "Do Consumers Care About Aesthetics and Compatibility? The Intention to Use Wearable Devices in Health Care," SAGE Open, , vol. 11(3), pages 21582440211, August.
    19. Muhammad Ali & Syed Ali Raza & Chin-Hong Puah & Mohd Zaini Abd Karim, 2017. "Islamic home financing in Pakistan: a SEM-based approach using modified TPB model," Housing Studies, Taylor & Francis Journals, vol. 32(8), pages 1156-1177, November.
    20. Yang, Byunghwa & Kim, Youngchan & Yoo, Changjo, 2013. "The integrated mobile advertising model: The effects of technology- and emotion-based evaluations," Journal of Business Research, Elsevier, vol. 66(9), pages 1345-1352.
    21. Viswanath Venkatesh, 2000. "Determinants of Perceived Ease of Use: Integrating Control, Intrinsic Motivation, and Emotion into the Technology Acceptance Model," Information Systems Research, INFORMS, vol. 11(4), pages 342-365, December.

    More about this item

    Keywords

    attitude; behavioral intention; perceived ease of use; perceived usefulness;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xx:y:2017:i:2a:p:48-64. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.