Factors affecting the acceptance of online tax filing and payment system by micro small medium enterprises in Vietnam

Abstract

ABSTRACT The adoption of the online tax filing and payment system by enterprises offer several benefits such as less transaction costs, efficient public management, avoiding human errors, and eliminating repetitive hand tasks. This study analyses the factors affecting the adoption of the online tax filing and payment system by 437 micro, small, and medium enterprises in Ho Chi Minh City, Vietnam. The study employs an adoption model using technology acceptance model and information system success model with social influence. Structural equation modelling is used to evaluate the proposed research model. Results suggest that micro, small, and medium enterprises users perceived that a precise information quality, accessible system quality, and responsive service quality in the online filing and payment system important for their adoption to the system. Social influence does not affect their intention to adopt the online filing and payment system. Policy makers and information technology providers should regularly update precise information, be responsive assistant, provide an accessible system, and simplify the online filing and payment procedure to increase the adoption of the system. This study contributes to the existing body of knowledge in the context of online tax services used by business users by expanding the Technology Acceptance Model through incorporating external variables from the Information System Success Model and social influence.