Extending UTAUT through moderating effects of trust - an insights from electronic tax filing adoption among micro-entrepreneurs in merchandising sector

Abdulsalam Mas'ud, Nor Aziah Abd Manaf, Natrah Saad and Abdurrahman Adamu Pantamee

International Journal of Business Information Systems, 2024, vol. 46, issue 2, 238-257

Abstract: Conflicting findings from electronic tax filing (e-fling) acceptance models highlight the need to gain theoretical insights for better explanation on these inconsistencies. Trust is one of the important variables in accepting new technologies, and relevant in 'social contract such as taxation'. However, its integration into research models has been mostly through mediation analyses; its usage as moderator has been scant in the literature. This study extends UTAUT through the examination of the moderation effect of trust in e-filing software. Quantitative methodology was adopted through a survey of 132 micro-entrepreneurs in merchandising sector in Northwestern Nigeria. The data from the sample was analysed using partial least squares-structural equation modelling (PLS-SEM). It was found that trust in e-filing software moderates the relationship between performance expectancy, effort expectancy, social influence and e-filing acceptance. The study expands UTAUT through moderating effects of trust in e-filing software. The findings could benefit policymakers and would open window for exploring other moderating variables relating to e-filing adoption.

Keywords: e-filing acceptance intention; effort expectancy; performance expectancy; social influence; trust in e-filing software. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=139879 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbisy:v:46:y:2024:i:2:p:238-257

Access Statistics for this article

More articles in International Journal of Business Information Systems from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().