Examining the Factors Influencing E-Tax Declaration Usage among Academics’ Taxpayers in Jordan

Abstract

Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design/methodology/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the hypotheses on 182 academic taxpayers working in Public Universities in Jordan. Findings: The findings indicate that knowledge, subjective norms, and attitude play a vital role in taxpayers’ usage of e-tax declarations. Moreover, knowledge confirms the power of the Theory of Planned Behavior (TPB), which helps predict people’s behavior. However, the results reveal that awareness does not moderate the previously mentioned relationship. Research limitations/implications: The sample size is limited, and the participants were academics who work at public universities. Therefore, it is advisable to study larger sample size to confirm the study’s results. Moreover, further research could diversify the sample in terms of occupation, digital divide, and e-literacy, as these factors may significantly impact e-tax declaration usage. A comparison across various groups would be beneficial in gaining a better understanding of the demographics and variables that impact the use of e-tax declarations. The second limitation is the collection of mainly quantitative data; collecting qualitative data to further understand the main factors that could affect the usage of e-services would play a role in supporting the study’s findings. Practical implications: This study provides strategic guidance for Jordanian policymakers in improving citizens’ acceptance of mandatory e-services usage by affecting their knowledge, attitude, and subjective norms. As a result, these practical suggestions positively influence taxpayers’ usage of e-services, which contributes to their usage of optional ones. E-service adoption rates may rise by emphasizing their benefits, such as improving equity, efficiency, life quality, and limiting adverse environmental effects. Originality/value: This study expands the scope of mandatory public e-services research.

E-Tax Registration and Tax Payers’ Compliance in Lagos State, Nigeria

“…If a taxpayer is familiar with the process and benefits of applying for a Tax Identification Number (TIN) online, it can enhance morale and increase compliance, resulting in increased government revenue [25]. Some possible determinants of taxpayers' knowledge of e-tax registration are: the taxpayers' level of education and literacy [26], which affects their ability to access, understand, and use the tax system electronically and its features, the availability and quality of tax information and education provided by the tax authorities, such as online guides, tutorials, help desks, and seminars, which can enhance the taxpayers' awareness and understanding of the electronic tax system [1].…”