Abstract
Among the various online services provided by the government, e-tax system is one of the commonly used e-government platforms, which offers significant benefits to government and citizens by reducing costs, eliminate human errors, and reduce the turnaround time for processing income tax returns. Despite these plausible benefits, some reservations have been articulated regarding the continuance usage intention of e-tax system. Thus, we investigate the most critical factors of e-tax continuance usage in this paper. We developed an integrated theoretical model based on the technology continuance theory (TCT) extended with social influence and perceived risk. The proposed conceptual model was empirically validated with data collected from a sample of 345 e-tax service users in Bangladesh. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the collected data. The study findings suggest that user satisfaction, perceived usefulness, and attitude have a direct impact on continuance usage intention where confirmation, ease of use and social influence have indirect influence on continuance usage intention of e-tax system. This paper discusses some contributions to theory and practice based on our findings
Highlights
The advancement of e-technologies has led to numerous changes in the lives of citizens and the ways governments deliver their services to citizens
To overcome the gaps mentioned above, this study proposes an integrated research model in the context of e-tax system continuance usage intention based on the technology continuance theory (TCT) by Liao et al (2009)
Common method bias (CMB) is implicit in behavioral research, which uses cross-sectional data from surveys as all the data were self-reported, we looked at CMB, which may be a potential concern to the study outcome
Summary
The advancement of e-technologies has led to numerous changes in the lives of citizens and the ways governments deliver their services to citizens. Most of the prior studies have borrowed theories from the adoption literature to investigate the continuance usage intention of e-tax system (Ambali, 2009; Santhanamery & Ramayah, 2018). To this end, numerous theories such as the Technology Acceptance Model (TAM), the unified Theory of Acceptance and Use of Technology (UTAUT), Theory of Planned Behavior (TPB) and Social Cognitive Theory (SCT) were used in this domain (Nabavi, 2016; Ortiz de Guinea, 2009). We discuss the major findings, implications, limitations, and conclusion of this study
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