Determinants of tax e-filing system acceptance and the moderating role of perceived convenience among tax preparers in Nigeria

Saliza Abdul Aziz, Raja Haslinda Raja Mohd Ali and Murtala Zakari

International Journal of Business Information Systems, 2025, vol. 50, issue 3, 312-332

Abstract: The aim of this research is to examine the determinants of tax e-filing system acceptance (performance expectancy, effort expectancy, social influence, and facilitating conditions). This study extended the UTAUT model with an additional variable of perceived convenience (PC) as a moderator to address the peculiarity of the Nigerian context. The proposed model was tested empirically through a quantitative study. Data was collected via self-administered survey from tax preparers in Nigeria. A total of 359 valid questionnaires were analysed using PLS-SEM. Findings show that performance expectancy, effort expectancy, social influence, and facilitating conditions significantly influence behavioural intention to adopt tax e-filing. Additionally, with PC, the relationships were stronger. Implications for practice, limitations, and future research direction were highlighted.

Keywords: tax e-filing; system acceptance; tax preparers; unified theory of acceptance and use of technology; UTAUT; performance expectancy; effort expectancy; social influence; facilitating conditions; perceived convenience; Nigeria; PLS-SEM. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbisy:v:50:y:2025:i:3:p:312-332

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