Impact of Self-Support factors on Citizens’ E-Tax Adoption Behavior: An empirical study

Abstract

The objective of this study is to find out the potential antecedents of citizens’ intention to use E-Tax filling system with the perspective of service consumers. Following the cross-sectional research design, the pool of 257 collected responses is analyzed using SEM technique, to empirical validate our proposed hypotheses. Citizens’ self-support factors showed significant positive impact on perceived ease of use of E-Tax system, while a statistically insignificant relationship was found with perceived usefulness. In addition, perceived usefulness and perceived ease of use of E-Tax system had showed significant positive influence on intention to use E-Tax system. Previous studies have debated much on the importance of organizational factors in E-Tax adoption. Literature is silent on the segregation of these factors into the organizational and service consumers’ related factor. By empirically validating the self-support factors, the study sheds lights on the importance of service consumers’ related factors in adoption of E-Tax system. The findings of the study reveal that government as well as citizens’ active participation is equally important in success of E-Tax filling system.