Call for Paper - December 2021 Edition
IJCA solicits original research papers for the December 2021 Edition. Last date of manuscript submission is November 20, 2021. Read More

The Influence of Technology Characteristics towards an Online Tax System Usage: The Case of Nigerian Self-Employed Taxpayer

Print
PDF
International Journal of Computer Applications
© 2014 by IJCA Journal
Volume 105 - Number 14
Year of Publication: 2014
Authors:
Bojuwon Mustapha
Siti Normala Bt. Sheikh Obid
10.5120/18448-9841

Bojuwon Mustapha and Siti Normala Bt. Sheikh Obid. Article: The Influence of Technology Characteristics towards an Online Tax System Usage: The Case of Nigerian Self-Employed Taxpayer. International Journal of Computer Applications 105(14):30-36, November 2014. Full text available. BibTeX

@article{key:article,
	author = {Bojuwon Mustapha and Siti Normala Bt. Sheikh Obid},
	title = {Article: The Influence of Technology Characteristics towards an Online Tax System Usage: The Case of Nigerian Self-Employed Taxpayer},
	journal = {International Journal of Computer Applications},
	year = {2014},
	volume = {105},
	number = {14},
	pages = {30-36},
	month = {November},
	note = {Full text available}
}

Abstract

Online tax system is an important innovation in managing and effective tax administration system. Its implementation has been influenced by several factors. In Nigeria however, its effective implementation has suffers major setbacks arising from poor information and technological infrastructure. Therefore, this paper examines the influence of technology characteristics (ease of use, usefulness and personal innovativeness) on an online tax system. To do this, a questionnaire was administered and analyzed using structural equation modeling to determine the significant influence of the factors. The result showed that all the indicators of technology are statistically significant as a measure of online tax system. It also indicates a positive direct relationship between the technology characteristics and online tax system. This study would give a better understanding of the relationship between technology related characteristic of an online tax system. In particular it study would help practitioners and academicians to understand the influence of technology related factors on the online tax system.

References

  • H. Ozuru, J. Chikwe, and I. Uduma, "The use of traditional payments and electronic payment systems in Nigeria: A discourse," Moving Africa Toward Sustainable Growth and Technological Development, p. 8, 2010.
  • G. Bertucci and A. Alberti, "Globalization and the Role of the State: Challenges and Perspectives," Reinventing Government for the Twenty-First Century, State Capacity in a Globalizing Society/Rondinelli DA, Cheema G. Shabbir (editors). –Westport, Connecticut (USA): Kumarian Press Inc, pp. 17-31, 2003.
  • Z. Zakaria and Z. Hussin, "E-Filing System Practiced by Inland Revenue Board (IRB): Perception towards Malaysian Taxpayers," Cross-cultural …, vol. 5, pp. 10-20, 2010.
  • R. Egowan, "Assessing e-services from a user perspective: A study of the Swedish electronic tax declaration. ," 2011.
  • D. Edwards-dowe, "E-Filing and E-Payments – The Way Forward," 2008.
  • W. Kopczuk, "Tax simplification and tax compliance : An economic perspective," ed, 2006, pp. 1-23.
  • R. Franzsen, "Encouraging Tax Compliance for Improved Revenue Mobilization An Appropriate Environment for Tax Compliance and Revenue Enhancement," 2003, pp. 1-20.
  • M. A. S. Badra, "The Effect of Tax Audit on Tax Compliance in Nigeria ( A Study of Bauchi State Board of Internal Revenue )," Research Journal of Finance and Accounting, vol. 3, pp. 74-81, 2012.
  • M. Ntsoane and O. Oduntan, "A review of factors influencing the utilization of eye care services," S Afri. Optom. , 69,(4), pp. 182-192, 2010.
  • P. C. Ekeocha, C. S. Malaolu, V. Oduh, and M. Onyema, "Revenue Implications o f Nigeria ' S Tax System," vol. 3, pp. 206-215, 2012.
  • A. Sanni, "Multiplicity of Taxes in Nigeria : Issues , Problems and Solutions," vol. 3, pp. 286-290, 2012.
  • H. N. Ozuru, J. E. Chikwe, and I. Uduma, "The use of traditional payments and electronic payment systems in Nigeria: A discourse," in Proceedings of the 11th Annual Conference vol. 11, ed. Chioba 2010, pp. 8-15.
  • M. Bojuwon, "The Impact of Perceived Ease-of use and Perceived Usefulness on an Online Tax System," International Journal of Advance Research, IJOAR . org, vol. 1, pp. 1-18, 2013.
  • N. O. S. Siti and M. Bojuwon, "Reenginearing Tax Service Quality Using a Seconf Order Confirmatory Factor Analysis for Self-Employed Taxpayers," International Journal of Trade, Economics and Finance, vol. 5, pp. 429-434, 2014.
  • K. Zhu, S. Dong, S. X. Xu, and M. Hally, "Innovation diffusion in global contexts: determinants of post-adoption digital transformation of European companies," European Journal of Information Systems, vol. 15, pp. 601-616, 2006.
  • W. Hong and K. Zhu, "Migrating to internet-based e-commerce: factors affecting e-commerce adoption and migration at the firm level," Information & Management, vol. 43, pp. 204-221, 2006.
  • F. Batz, K. J. Peters, and W. Janssen, "The in ¯ uence of technology characteristics on the rate and speed of adoption," Agricultural Economics, vol. 21, pp. 121-130, 1999.
  • C. -y. Lin and C. Jung, "Influences of Individual , Organizational and Environmental Factors on Technological Innovation in Taiwan ' s Logistics Industry," Journal of statistics and management science, vol. 9, pp. 613-631, 2005.
  • J. Y. L. Thong and C. S. Yap, "CEO characteristics, organizational characteristics and information technology adoption in small businesses," Omega,int. j. mgmt sci, vol. 23, pp. 429-442, 1995.
  • J. Lu, J. E. Yao, Y. Chun-Sheng, and Y. E. James, "Exploring Factors Associated with Wireless Internet via Mobile Technology Acceptance in Mainland China," Communications of the International Information Management Association, vol. 3, pp. 101-120, 2000.
  • J. J. Jiang, M. K. Hsu, G. Klein, and B. Lin, "E-commerce user behavior model: an empirical study," Human Systems Management, vol. 19, pp. 265-276, 2000.
  • Davis, "Perceived Usefulness , Perceived Ease Of Use , And User Accep," MIS Quarterly, vol. 13, pp. 319-340, 1989.
  • R. Agarwal and J. Prasad, "A field study of the adoption of software process innovations by information systems professionals," IEEE Transactions on Engineering Management, vol. 47, pp. 295-308, 2000.
  • Y. K. Dwivedi, M. D. Williams, V. Weerakkody, B. Lal, and S. Bhatt, "Understanding Factors Affecting Consumer Adoption of Broadband in India," Journal of Cases on Information Technology, vol. 10, pp. 35-47, 2008.
  • A. Ojha, G. P. Sahu, and M. P. Gupta, "Antecedents of paperless income tax filing by young professionals in India: an exploratory study," Transforming Government: People, Process and Policy, vol. 3, pp. 65-90, 2009.
  • B. Hernandez, J. Jimenez, and M. Jose Martin, "The impact of self-efficacy, ease of use and usefulness on e-purchasing: An analysis of experienced e-shoppers," Interacting with Computers, vol. 21, pp. 146-156, 2009.
  • I. -L. Wu and J. -L. Chen, "An extension of Trust and TAM model with TPB in the initial adoption of on-line tax: An empirical study," International Journal of Human-Computer Studies, vol. 62, pp. 784-808, 2005.
  • S. -Y. Hung and C. -M. Chang, "User acceptance of WAP services: test of competing theories," Computer Standards & Interfaces, vol. 27, pp. 359-370, 2005.
  • S. -Y. Hung, C. -M. Chang, and T. -J. Yu, "Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system," Government Information Quarterly, vol. 23, pp. 97-122, 2006.
  • J. E. Chung, N. Park, H. Wang, J. Fulk, and M. McLaughlin, "Age differences in perceptions of online community participation among non-users: An extension of the Technology Acceptance Model," Computers in Human Behavior, vol. 26, pp. 1674-1684, 2010.
  • C. Boon and P. Lee, "Including Subjective Norm and Technology Trust in the Technology Acceptance Model : A Case of E-Ticketing in China," vol. 41, pp. 40-52, 2010.
  • R. Agarwal and J. Prasad, "A Conceptual and Operational Definition of Personal Innovativeness in the Domain of Information Technology," Information Systems Research, vol. 9, pp. 204-215, 1998.
  • I. -C. Chang, Y. -C. Li, W. -F. Hung, and H. -G. Hwang, "An empirical study on the impact of quality antecedents on tax payers' acceptance of Internet tax-filing systems," Government Information Quarterly, vol. 22, pp. 389-410, 2005.
  • E. M. Rogers, "Diffusion of innovation," in book section, ed. New York, 1995, pp. 1-23.
  • R. E. Goldsmith and C. F. Hofacker, "Measuring Consumer Innovativeness," Journal of the Academy of Marketing, vol. 9, pp. 209-221, 1991.
  • A. D. Leonard-barton and I. Deschamps, "Managerial Influence in the Implementation of New Technology managerial influence in the implementtion of new rechnology," Management science, vol. 34, pp. 1252-1265, 2011.
  • Agarwal and J. Prasad, "The antecedents and consequents of user perceptions in information technology adoption," Decision support systems, vol. 22, pp. 15-29, 1998.
  • M. Y. Yi, K. D. Fiedler, and J. S. Park, "Understanding the Role of Individual Innovativeness in the Acceptance of IT-B . . . " 2006.
  • S. Deng, Y. Liu, and Y. Qi, "An empirical study on determinants of web based question-answer services adoption," Online Information Review, vol. 35, pp. 789-798, 2011.
  • R. Agarwal and J. Prasad, "The antecedents and consequents of user perceptions in information technology adoption," Decision Support Systems, vol. 22, pp. 15-29, 1998.
  • G. A. Churchill Jr and C. Surprenant, "An investigation into the determinants of customer satisfaction," Journal of marketing research, pp. 491-504, 1982.
  • J. W. Creswell, "Research design: Qualitative, quantitative, and mixed methods approaches," 2009.
  • Kaiser-meyer-olkin, "Example of factor analysis method section reporting," 2010, pp. 1-4.
  • C. Nsw, "A Prototype Design for Enhancing Customer Trust in Online Payments Thair Al-Dala ' in , Peter Summons and Suhuai Luo School of Design , Communication and Information Technology ,," vol. 5, pp. 1034-1041, 2009.
  • J. J. F. Hair, c. B. William, B. J. Babin, and E. A. Rolph, "multivariate analysis ", ed, 2010, pp. 1-758.
  • J. Hair, R. Tatham, R. Anderson, and W. Black, "Multivariate data analysis," Englewood: Prentice Hall International, pp. 1-758, 2006.
  • S. L. Ahire, D. Y. Golhar, and M. A. Waller, "Development and validation of TQM implementation constructs," Decision sciences, vol. 27, pp. 23-56, 1996.
  • B. M. Byrne, "Structural equation modeling with AMOS: Basic concepts, applications, and programming," 2013.
  • R. J. Vokurka and S. W. O'Leary-Kelly, "A review of empirical research on manufacturing flexibility," Journal of Operations Management, vol. 18, pp. 485-501, 2000.
  • Hair, M. Sarstedt, C. M. Ringle, and J. A. Mena, "An assessment of the use of partial least squares structural equation modeling in marketing research," Journal of the Academy of Marketing Science, vol. 40, pp. 414-433, 2012.
  • S. L. Hoe, "Issues and Procedures in Adopting Structural Equation Modeling Technique," Journal of applied quantitative methods, vol. 3, pp. 76-83, 2008.
  • D. Hooper, J. Coughlan, and M. R. Mullen, "Structural equation modelling: Guidelines for determining model fit. ," Electronic Journal of Business Research Methods, vol. 6, 2008.
  • K. A. Bollen, "Structural equation models," 1998.
  • P. M. Bentler and D. G. Bonett, "Significance tests and goodness of fit in the analysis of covariance structures. ," Psychological Bulletin, vol. 88, pp. 588-606, 1980.
  • K. Zhu and K. L. Kraemer, "Post-Adoption Variations in Usage and Value of E-Business by Organizations: Cross-Country Evidence from the Retail Industry," Information Systems Research, vol. 16, pp. 61-84, 2005.
  • C. -T. Lu and D. -S. Zhu, "The Study on the Determinants of the Online Consumers' Intention to Return," 2010 IEEE/ACIS 9th International Conference on Computer and Information Science, pp. 289-294, 2010.
  • Lai, N. O. S. Siti, and K. M. Ahamed, "Towards An Electronic Filing System: A Malaysian survey," eJournal of Tax Research, vol. 2, pp. 99-112, 2004.
  • W. W. Chin, R. A. Peterson, and S. P. Brown, "Structural equation modeling in marketing: some practical reminders," The Journal of Marketing Theory and Practice, vol. 16, pp. 287-298, 2008.
  • W. W. Chin, "PLS - Graph User ' s Guide," 1998, pp. 1-22.