E-tax Service Research Articles

E-Tax Services and their Evolution: The Case of Malaysia

E-Tax Services and their Evolution: The Case of Malaysia

Electronic Tax Services and the Ease of Tax Compliance in Nigeria

In order to increase tax compliance, the FIRS introduced the electronic tax services. Therefore, this study was undertaken in order to ascertain if the electronic tax services have significant impact on the ease of tax compliance. Anchoring on the positivism paradigm, the survey design was picked as the research design. The questionnaire been the instrument adopted for data collection, was distributed to 106 carefully selected from the infinite population. Using the PPMC in analysing the primary data, the study’s assessment found “e-registration”, “e-stamp duty”, “e-tax payment”, “e-receipt”, “e-filing”, and “e-TCC” all have significant impact of the ease of tax compliance with 0.000 value of significance across board. The study further ascertained that all the six e-tax services have positive correlation with the ease of doing business. Finally, the correlation result implies strong correlation between e-registration, e-filing, e-TCC and ease of tax compliance with the value of 0.763, 0.678, and 0.603 respectively while e-stamp duty, e-tax payment and e-receipt and ease of tax compliance implies moderate relationship with the value of 0.580, 0.582 and 0.603 respectively. Recommendations made base on the result are; proactive steps by FIRS to create awareness and increase knowledge on the taxpayers’ registration through the e-tax services using various enlightenment and tax education measures; granting of certain incentives for users of the e-tax services; the issue of system downtime should be addressed by putting in place measures that can address the issue; filing of returns using e-filing should be made in such a way that corrections and modifications can be done after filing or submission; e-receipts should be sent to the taxpayer’s email and the e-TCC has made it easier for taxpayers hence should be upheld. The conclusion made by the study is that there is the presence of impact hence, e-tax services have significant impact on ease of tax c

Building Block in Digital Tax Administration: Literature Review

The success of tax administration can be seen from the high awareness of taxpayers and private parties who are responsive to e-filing programs and tax services. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. The implementation of digital taxation has a positive and beneficial impact on taxpayers and tax officers in the form of effectiveness such as the availability of e-tax services, in accessing which can be done anytime and anywhere. This study aims to present a literature review on Building Blocks in Tax Administration. The study focuses on the definition of research questions outlining problems, therefore, research questions are formulated, characteristics of respondents, problems solved, results obtained and constraints detected by implementing Building Blocks in Tax Administration. The results obtained by implementing Building Blocks in Tax Administration are as a form of identifying groups of individuals, companies and governments to increase tax compliance and to reduce tax evasion, create models and be able to design models related to increasing taxpayer compliance in paying taxes.

Determinants influencing the satisfaction of firms towards electronic tax (eTax) service in an emerging market

The Fourth Industrial Revolution profoundly impacted the development of e-government in Vietnam, whose taxation system is rapidly developing leading to the invention of the electronic tax (eTax) system. However, the challenge for the authorities is to effectively and systematically apply technology to industry operations and gradually improve the quality of eTax services in Vietnam. The success of this system depends greatly on the satisfaction of the users (Rahman et al., 2020). The study was conducted to analyze the factors and their influence on the satisfaction of small and medium-sized enterprises (SMEs) using eTax services in Vietnam. Data was collected from 260 valid questionnaires of individuals representing over 200 businesses in Hanoi through Cronbach’s alpha, exploratory factor analysis (EFA), and regression analysis by SPSS software. The research results indicate that 7 important elements are influencing the satisfaction of SMEs towards the quality of eTax service listed in descending order, including efficiency, ease of use, flexibility, reliability, website quality, security, and business support. According to these results, the paper proposes several suggestions to increase the satisfaction level of SMEs towards the service quality of the eTax syste

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

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.

Factors Affecting Acceptance and Use of E-Tax Services among Medium Taxpayers in Phnom Penh, Cambodia

Factors Affecting Acceptance and Use of E-Tax Services among Medium Taxpayers in Phnom Penh, Cambodia

The Influence of E-Tax Services, Income and Communication Style on Tax Compliance

This study aims to determine what factors affect taxpayer compliance. The variables to be studied are e-tax services, income level, and communication style. The sample of this research is 88 individual taxpayers (WPOP) in the city of Tangerang. Data collection was carried out by distributing questionnaires to the WPOP. The data that has been obtained is tested using the second order method with the help of the SmartPLS program. The overall results of this study indicate that e-tax services have a significant effect on taxpayer compliance, with the level of income and communication styles not having a significant effect on taxpayer compliance. This study has limitations, namely the sample used is less than 100 samples.
 
 Keywords: e-tax services, income, communication style, tax compliance, individual taxpayers.

Why do citizens use e-tax system?

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

Predicting e-Tax Service Adoption

Non-compliance and weak tax collections led to the initiation of e-tax filing, an emerging e-government service in Bangladesh. While e-tax services are convenient and make filing tax returns easy within a few mouse clicks, there can be risks that may obstruct taxpayers from using this service. Besides, quality dimensions of such services are equally important since online services are completely different from the physical service industry. With the aim of identifying factors and dimensions that can influence a taxpayer's intention in Bangladesh, this study extends Technology Acceptance Model (TAM) to include perceived risk facets and service quality factors associated with e-Tax services. Findings claim that three risk dimensions - financial, cyber, and time risk may influence taxpayers' intention towards e-tax services. Besides, perceived risk is inversely related to perceived usefulness and only perceived ease of use denotes significant impact upon taxpayers' behavioral intentions. Implications, limitations and future directions are accordingly discussed as well.

A Framework for Enhancing the Adoption of E-Tax Services in Tanzania

Domestic revenue collection through taxation is still below its potential in many developing countries. There have been concerted efforts to improve domestic revenue mobilization in many developing countries using ICT. However, since the use of ICT in taxation in developing countries is still relatively a new phenomenon, models and frameworks that can best guide the adoption of an e-tax service in a developing country context are lacking. Therefore, in this article, the authors investigated requirements for enhancing e-tax service adoption in a typical developing country like Tanzania. Requirements for enhancing e-tax service adoption were first elicited through literature review and validated using questionnaires and an interview guide. The requirements for enhancing e-tax adoption were used to extend TOE framework developed by Tornatzky and Fleischer in 1990. This article, therefore, presents a model that supports electronic tax services adoption in a typical developing country like Tanzania

Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing: The moderating role of perceived risk

This study investigates the interrelationships between technological predictors and behavioral mediators in explaining users' continuance intention for online tax filing. Building on information systems (IS) success and IS continuance literature, this study proposes an extended conceptual framework by adding perceived functional benefit (PFB) as mediating, perceived risk as moderating, and demographic characteristics as control variables. The data collected, through a web-based survey, from 409 users of e-tax services in an emerging economy are analyzed through covariance-based structural equation modeling. Results confirm that PFB, confirmation of expectation, and satisfaction are the major antecedents of continuance intention for e-tax filing. The study also finds the evidence for the indirect effects of IS success factors on continuance intention through such antecedents. In addition, results suggest that the relationships between PFB and satisfaction as well as between PFB and continuance intention are contingent on the users' levels of perceived risk. The study concludes with the useful implications for academicians and policymakers in the context of an emerging economy.

Service innovation in the complex environment of tax administration: the Indonesian public sector perspective

Providing straightforward and inexpensive public services is a necessity in public administration including in the field of tax administration. To simplify the tax administration process, the Indonesian Directorate General of Taxes (DGT) has initiated an electronic tax service project, e-tax service. This e-tax service consists of e-registration, e-payment and e-filing. Using institutional theory, this paper aims to study the process and the challenges in implementing the e-tax service in Indonesia. The findings show that institutional power and pressures, institutional settings, and institutional politics have affected the Indonesian tax authority’s ability to deploy the e-tax system. Consequently, the e-tax initiative could not be fully implemented because of institutional setting and institutional politics.

Development and Validation of a Framework for Assessing the Performance and Trust in e-Government Services

Technological intensification has expended the involvement of information and communication technology in public sectors which facilitate governments across the globe to offer a range of services to their citizens. Enhanced governmental dependence on information systems constrains the management attention towards improving the information systems’ services and the quality. One necessary element of offering quality online services is to understand citizens’ perceptions towards using such services in contrast with the conventional service methods that they are accustomed to. Therefore, periodical performance assessment of offered egovernment services becomes an essential and critical for egovernment. In this paper, the authors attempt to investigate the underlying factors and various dimensions of egovernment services, and propose a performance assessment framework that will assess the quality and trust dimensions of the e-services from citizens’ perspective. A systematic study of the existing performance assessment models has been carried out in establishing the basis for conceptualizing a framework called e-government service performance and trust assessment framework (E-GSPTA). The proposed framework is designed and validated by using Indian e-tax service.

Adoption of e-tax services in Uganda: a model of citizen-based factors

Diverse benefits of e–government services are linked to its adoption and usage. E–government adoption rates in economically transiting countries remain low and so its benefits are not fully realised. This is partly due to governments focusing largely on technical supply–side factors with little emphasis on the demand or citizens' perspective of e–government adoption. The result has been a gap between what is offered and what is consumed. This paper presents the results of a study that develops a model for e–tax service adoption as an attempt to bridge the gap for this segment of e–government. Requirements for the model elicited in a field study are used to extend the technology acceptance model (TAM) which emphasises citizen–based factors for e–tax adoption. The extended model has dimensions of adoption benefits, trust, attitudes, education, compatibility, awareness, accessibility, training, user support and local language use. It is generic and reusable for other countries in similar context.

Determinants of service quality and continuance intention of online services: The case of eTax

AbstractThis article examines the determinants of service quality and continuance intention of online services. We proposed and empirically tested a model with both service and technology characteristics as the main drivers of service quality and subsequent continuance intention of eTax, an electronic government (eGovernment) service that enables citizens to file their taxes online. Our data were collected via a two‐stage longitudinal online survey of 518 participants before and after they made use of the eTax service in Hong Kong. The results showed that both service characteristics (i.e., security and convenience) and one of the technology characteristics (i.e., perceived usefulness, but not perceived ease of use) were the key determinants of service quality. Another interesting and important finding that runs counter to the vast body of empirical evidence on predicting intention is that perceived usefulness was not the strongest predictor of continuance intention but rather service quality was. To provide a richer picture of these relationships, we also conducted a post‐hoc analysis of the effects of service and technology characteristics on the individual dimensions of service quality and their subsequent impact on continuance intention and found assurance and reliability to be the only significant predictors of continuance intention. We present implications for research and practice related to online services.