Work

Factors Influencing Tax-Payer Information Usage Behavior: Test of An Integrated Model.

Year: 2004

Type: article

Abstract: This study explores the key factors of the electronic tax filing system (EFS) from the behavioral perspectives of the end users.Based on the Theory of Planned Behavior (TPB), this study examines the antecedents of information technology usage and proposes an integrated model for the empirical examination of the users' behavioral intentions for using EFS.The results show that perceived behavior control most significantly affects the end users' intentions for the EFS usage.In addition, users' overall satisfactions, specifically those explained by ease of use of the EFS also influence their intention to adopt the EFS.Discussions and policy recommendations for promoting the EFS are provided according to the empirical results.

Source: Journal of the Association for Information Systems

Authors: Pin‐Yu Chu, Tai-Zu Wu

Language: English

Topic: Technology Adoption and User Behaviour

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W378574466

FWCI: 0.296

Cites: 33

Cited by: 13

Related to: 10