Structural Effects of Trust in E-Filing Software on E-Filing Acceptance in Services Sector

Abstract

Digitalizing tax collection systems through electronic tax filing (e-filing) could have the potential of maximizing revenues to concerned authorities as it blocks leakages that undermine collection efforts. In this article, the Unified Theory of Acceptance and Use of Technology (UTAUT) is expanded to explain the structural effects of trust in e-filing software on e-filing acceptance intention among micro-entrepreneurs in the services sector. A quantitative research design was adopted with data collected from 158 micro-entrepreneurs in five services sectors which was analyzed through PLS-SEM. From the analyses, it was found that performance expectancy, effort expectancy, and social influence significantly influence both trust in e-filing software and e-filing acceptance intention. Interestingly, the results revealed significant structural mediating effects of trust in e-filing among the three variables. These findings expand the explanatory power of UTAUT in relation to structural effects of trust in e-filing in the services sector. Equally, it will benefit policymakers in designing e-filing software in such a way to meet the users' requirements relating to language and compatibility.