IDEAS home Printed from https://ideas.repec.org/a/ids/ijbisy/v50y2025i3p312-332.html

Determinants of tax e-filing system acceptance and the moderating role of perceived convenience among tax preparers in Nigeria

Author

Listed:
  • Saliza Abdul Aziz
  • Raja Haslinda Raja Mohd Ali
  • Murtala Zakari

Abstract

The aim of this research is to examine the determinants of tax e-filing system acceptance (performance expectancy, effort expectancy, social influence, and facilitating conditions). This study extended the UTAUT model with an additional variable of perceived convenience (PC) as a moderator to address the peculiarity of the Nigerian context. The proposed model was tested empirically through a quantitative study. Data was collected via self-administered survey from tax preparers in Nigeria. A total of 359 valid questionnaires were analysed using PLS-SEM. Findings show that performance expectancy, effort expectancy, social influence, and facilitating conditions significantly influence behavioural intention to adopt tax e-filing. Additionally, with PC, the relationships were stronger. Implications for practice, limitations, and future research direction were highlighted.

Suggested Citation

  • Saliza Abdul Aziz & Raja Haslinda Raja Mohd Ali & Murtala Zakari, 2025. "Determinants of tax e-filing system acceptance and the moderating role of perceived convenience among tax preparers in Nigeria," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 50(3), pages 312-332.
    • Handle: RePEc:ids:ijbisy:v:50:y:2025:i:3:p:312-332
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=149542
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to

    for a different version of it.

    More about this item

    Keywords

    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;
    ;

    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:ids:ijbisy:v:50:y:2025:i:3:p:312-332. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=172 .

    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.