Information System Success in Tanzania Customs Operations: Taxpayers’ Optimism Bias and Perceived Ease of Use

Abstract

This study aimed at investigating the information systems (IS) success from activities rendered by different actors in customs clearance operations in Tanzania. Specifically, the study intended to assess users’ optimism bias perception and perceived ease of use due to challenges encountered in clearance of cargo. To attain the study objectives, primary data was collected from 223 tax practitioners and taxpayers from Customs and Excise Department of the Tanzania Revenue Authority. Descriptive analysis was used to summarize the data. Besides, principal component analysis assisted in determining the constructs of the study. Subsequently, confirmatory factor analysis was run for data validity; whereas, structural equation modeling tested the developed hypotheses. The study found that optimism bias and perceived ease of use were both positively and significantly associated with IS success in customs clearance operations. The study recommends provision of user friendly systems and reliable website applications for taxpayers continual usage of the developed systems for IS success. Furthermore, the study provides useful inputs relevant to different stakeholders such as researchers useful for future research as well as practitioners, especially tax administrators. Keywords : IS success, optimism bias, perceived ease of use DOI : 10.7176/IKM/9-3-02 Publication date :March 31 st 2019