Trust in the System: The Mediating Effect of Perceived Usefulness of the E-Filing System

Thominathan, Santhanamery; Ramayah, T.

doi:10.1007/978-3-319-59442-2_5

Cited by 24 publications

(24 citation statements)

References 39 publications

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“…Security is defined as the events, conditions, or circumstances with the possibility to cause economic hardship to network resources or data in the form of restriction, modification, disclosure of data, violation of privacy, fraud, abuse, and waste and denial of services (Balta-Ozkan et al, 2013;Han & Yang, 2018;Yang et al, 2016). Several scholars defined security as the protection of data/systems from intimidation interference and unlawful alteration/loss or embezzlement (Bailey & Pearson, 1983;Santhanamery & Ramayah, 2018). The online payment systems require rigorous and fool-proof security arrangements to protect their users from any sort of loss.…”

Section: Security and Control And Perceived Usefulnessmentioning

confidence: 99%

Investigating the Adoption Factors of Cryptocurrencies—A Case of Bitcoin: Empirical Evidence From China

et al. 2021

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The share of electronic transactions in the global payments continues to increase all around the globe. In the recent years, cryptocurrencies (also known as a system of electronic transaction) have caught significant attention from governments, policymakers, and practitioners worldwide. Cryptocurrencies as an innovative method of exchanges without any physical form boast several potential benefits such as speedy transactions, cross-border usage, low transaction fee, transparency, high security, anonymity, and privacy, and thus are expected to bring huge revolution in the future economic system. This study aims to investigate the adoption factors of Bitcoin, a most known cryptocurrency in China. Based on Technology Acceptance Model, a research framework has been developed to test the proposed hypotheses. The data have been collected via a survey questionnaire from 385 Chinese respondents. The findings show that the perceived ease of use and the perceived usefulness have a positive relationship with the intention to use Bitcoin. The perceived usefulness mediates the relationship between the perceived ease of use and the intention to use Bitcoin. Furthermore, the results reveal that the transaction processing and the perceived ease of use have significant impacts on the perceived usefulness. However, the security and control shows an insignificant effect on the perceived usefulness. This study contributes to the growing literature of Bitcoin and offers valuable information to individual users (payees), fund managers (investors), and companies/businesses (receiving Bitcoin as a payment method). Research implications and limitations are also discussed.

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Section: Security and Control And Perceived Usefulnessmentioning

confidence: 99%

Investigating the Adoption Factors of Cryptocurrencies—A Case of Bitcoin: Empirical Evidence From China

et al. 2021

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“…Besides, this study also examined the effect of privacy-security, job productivity, and convenience of life on overall e-tax satisfaction. Santhanamery & Ramayah (2018) found a strong relationship between privacy-security and user satisfaction. Privacy and security of personal information are essential in the e-tax system (Alghamdi & Rahim, 2016).…”

Section: Introductionmentioning

confidence: 91%

“…Privacy and personal information security are important things in the e-tax system (Alghamdi & Rahim, 2016). Santhanamery & Ramayah (2018) finds that there is a strong relationship between privacy-security and the users' satisfaction. The users also rate the privacysecurity attribute, which is the most important attribute compared to other attributes (Santhanamery & Ramayah, 2018).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…Santhanamery & Ramayah (2018) finds that there is a strong relationship between privacy-security and the users' satisfaction. The users also rate the privacysecurity attribute, which is the most important attribute compared to other attributes (Santhanamery & Ramayah, 2018). Generally, taxpayers are worried about the security of their private information (Rehman & Esichaikul, 2012).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

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The Influence of E-Tax User Satisfaction on Perception of Service Tax Climate and Overall Satisfaction

Tjondro¹,

Prayogo²,

Amanda³

2019

jafas

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The purpose of our study is to explain that satisfaction in some features of e-tax system can increase the perception of service tax climate toward tax institution. In the era of modern technology, taxpayers assess tax institution services through the e-tax system, rather than face-to-face services. The e-tax system represents Director General of Taxes (DGT) services to taxpayers in the digital era. Design/methodology/approach: The method of data collection uses a survey in 2019 with a total sample of 94 taxpayers from the cities of Surabaya, Jakarta, Denpasar, and Semarang who have used the e-tax system at least three times. The analysis technique used SEM with WarpPLS software. The results showed that e-tax system satisfaction related to privacysecurity and convenience of life affected the perception of service tax climate. Findings: We found that the system's security risk was the most important indicator of privacy-security, according to the taxpayers. We also found that indicator of "can be used anytime and anywhere" was significant to the taxpayers, especially to the respondent of Millennials and X generation in our study. We also found that privacy-security, job productivity, and convenience of life affect overall e-tax satisfaction. Practical implications: The research offers insights to the tax institution who should focus to enhance more rapid response in e-tax system so that the problems of taxpayers could be resolved effectively and efficiently. Originality/value: This is the first study that examines the influence of e-tax satisfaction, in terms of privacy-security, job productivity, and convenience of life, to the perception of service tax climate toward the tax institution.

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“…Till date, research on e-tax systems adoption and use have been conducted widely and has been common in the literature [6,26,27]. In this regards, various theories such as the ECM, the DOI, the TAM, the TPB, the theory of reasoned action (TRA), the IS success model, the UTAUT, and the SCT have been utilized, sometimes in combinations with one another, to study e-filing usage [9,[28][29][30][31][32]. These studies have mainly focused on "enablers" or positive factors that drive future use [15,18,33].…”

Section: Current State Of Researchmentioning

confidence: 99%

Untitled

2021

IJMPICT

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The aim of this study is to investigate the acceptance and rejection behavior of electronic tax system at the same time. This study applied a conceptual framework focused on the dual-factor concepts of "enablers" and "inhibitors" to illustrate users' desire to exercise the e-tax system. In the dual model the Theory of Consumption Value (TCV) and Status Quo Bias (SQB) have been used to describe the reason behind consumers' accepting or rejecting the e-tax system through perceived enablers and deliberate inhibitors. A survey has been conducted in Bangladesh to collect data from 422 taxpayers, and the structural equation model was used to validate the proposed model. We find that functional value, social value, and emotional value are seen to have positive and direct impacts on the user's preference to use the e-tax system, while user's resistance to use adversely impacts the use of the e-tax system. The results also signify that the user's resistance to using the e-tax is due to switching costs, inertia, and perceived risk. Several suggestions are provided for the practitioners to implement the e-tax system successfully by eliminating resistance factors.

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Trust in the System: The Mediating Effect of Perceived Usefulness of the E-Filing System

Cited by 24 publications

References 39 publications

Investigating the Adoption Factors of Cryptocurrencies—A Case of Bitcoin: Empirical Evidence From China

Investigating the Adoption Factors of Cryptocurrencies—A Case of Bitcoin: Empirical Evidence From China

The Influence of E-Tax User Satisfaction on Perception of Service Tax Climate and Overall Satisfaction

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