Why do citizens use e-tax system?:Extending the technology continuance theory

Md Faridur Rahman, Md. Shamim Talukder, Yang Lanrong and Abul Khayer
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Md Faridur Rahman: College of Public Administration,Huazhong University of Science and Technology,Wuhan, China
Md. Shamim Talukder: Department of Management, School of Business and Economics,North South University, Dhaka, Bangladesh
Yang Lanrong: College of Public Administration,Huazhong University of Science and Technology,Wuhan, China
Abul Khayer: Department of International Business, University of Dhaka, Bangladesh

International Journal of Research in Business and Social Science (2147-4478), 2020, vol. 9, issue 7, 177-189

Abstract: 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 Key Words: E-government, E-tax system, Continuance usage,technology continuance theory, predictive modeling approach

Date: 2020
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