Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model

Abstract

The study was conducted to establish the factors affecting the adoption of e-tax services through the ZRA online system. In this study the UTAUT model was used as the conceptual framework to generate five hypotheses which were analysed after data collection and findings. The study assessed the factors affecting the adoption of the e-tax services that were provided on the ZRA online system in order to ascertain and identify whether actual usage of the electronic services was affected by the five attributes of the UTAUT Model. The Taro Yamane Formula was used in this study to derive the sample size of 100. The locations site used to conduct the study was, Kamwala Trading area; survey questionnaire was used to collect data with a 100% response rate. Quantitative data was collected from respondents using a structured questionnaire. The questionnaire was generated based on the UTAUT conceptual model. Descriptive analysis and Pearson’s correlation were used to analyse the results. The results for H1 showed a Pearson correlation coefficient of 0.000 which is statistically insignificant if the (sig. 1-tailed) results suggest that, Performance expectancy, Effort expectancy and social influence had a positive moderate correlation with the actual use of e-tax services. Facilitating conditions and Behavioral Intentions had no relationship with the actual use of e-tax Services.