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BukuAn empirical study of on-line tax filing acceptance model: Integrating TAM and TPB (in African Journal of Business Management Vol. 4(5))
Bibliografi
Author: Cheng-Tsung Lu ; Shaio-Yan Huang ; Pang-Yen Lo
Topik: Theory of planning behavior (TPB); technology acceptance model (TAM); tax equity; social norms; moral norms
Bahasa: (EN )    
Tahun Terbit: 2010    
Jenis: Article - diterbitkan di jurnal ilmiah internasional
Fulltext: An empirical study of on-line tax filing acceptance.pdf (154.03KB; 7 download)
Abstract
This study integrated theory of planning behavior (TPB) and technology acceptance model (TAM) to
investigate the determinants affecting taxpayers’ on-line tax filing. According to the Global e-Government Study of Brown University in the United States, Taiwan‘s ranking was the world’s first in
2002. Hence, this study sampled 422 online taxpayers in Taiwan and questionnaire-based empirical study was used to collect data. The empirical results showed that: (1) Attitude was the primary factor affecting on-line tax filing, but “attitude” was also affected by “perceived usefulness”, “perceived ease of use”, “tax equity”, “social norm”, and “moral norm”; (2) Both TAM and TPB could be successfully integrated to explain online tax filing behaviors, and correlations were found between TAM factors and TPB factors; (3) Finally, we built a best-fitted model for on-line tax filing. This model would be the reference for establishing e-government.
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