Factors Influencing the decision to Utilize eTax Systems during the CoVId-19 Pandemic: The Moderating Role of Anxiety of CoVId-19 Infection
International Journal of Electronic Government Research
; 18(1), 2022.
Article
in English
| Scopus | ID: covidwho-2227229
ABSTRACT
This study examines the usage of eTax systems using the unified theory of acceptance and use of technology (UTAUT) as a theoretical base. A quantitative methodology using partial least squares-structural equation modelling (PLS-SEM) was used to test the study model against data collected from 209 taxpayers who completed the research questionnaire. The outcomes of this study manifest necessary theoretical extension of the UTAUT model and practical contributions during the pandemic of COVID-19. The findings of this study reveal that the behavioral intention to use eTax systems is highly influenced by performance expectancy, effort expectancy, social influence, social isolation, and anxiety about technology. Similarly, the behavioral intention of eTax systems and anxiety of COVID-19 infection demonstrate a substantial association with the actual usage of eTax systems. Interestingly, the study's findings also show that the anxiety of COVID-19 infection moderates the association bounded by usage intention and actual use of eTax systems. Copyright © 2022, IGI Global. Copying or distributing in print or electronic forms without written permission of IGI Global is prohibited.
Adoption; Anxiety of COVID-19 Infection; COVID-19 Pandemic; eTax Systems; Social Isolation; UTAUT Model; Economic and social effects; Least squares approximations; Taxation; Behavioral intention; Etax system; Partial least-squares; Quantitative methodology; The unified theory of acceptance and use of technology(UTAUT); Unified theory of acceptance and use of technology model; COVID-19
Full text:
Available
Collection:
Databases of international organizations
Database:
Scopus
Type of study:
Observational study
Language:
English
Journal:
International Journal of Electronic Government Research
Year:
2022
Document Type:
Article
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