The Causal Relationships of Technology Acceptance and Behavioral Intention to Use e-Tax Invoices and e-Receipts by Small and Medium Enterprises
Article Sidebar
Main Article Content
Abstract
This research aimed to investigate the causal relationships between technology acceptance and behavioral intention concerning the utilization of e-Tax invoices and e-Receipts by small and medium enterprises. This quantitative research collected data from entrepreneurs, executives, and accounting personnel of small and medium enterprises using an online questionnaire sent by email to 203 samples. Data were analyzed by descriptive statistics, including frequency, percentage, and standard deviation. A structural equation model (SEM) was applied to test the research hypothesis.
The results found that the structural equation model was consistent with the empirical data, with the harmonious index of the model as follows: X2/df = 3.313, GFI = 0.928, NFI = 0.937, RFI = 0.918, IFI = 0.955, TLI = 0.941, CFI = 0.955, and RMSEA = 0.078. The findings revealed that perceived ease of use had an indirect influence on behavioral intention through perceived usefulness and attitude toward use. Moreover, it was found that perceived usefulness was the variable that had the greatest influence on behavioral intention. All variables in the relationship model were able to explain 63 percent of behavioral intention. These findings have led to the development of guidelines for related agencies, such as the Revenue Department to increase their e-Tax invoices and e-Receipt’s use by small and medium enterprises in Thailand.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
All submitted articles are subject to academic validation by qualified experts (peer review). The opinions expressed in each article of this publication are those of the authors themselves. The editorial board holds no responsibilities on them and does not reserve the copyright for academic use with the condition that the reference of their origin is cited.
References
Abu-Dalbouh, H. M. (2013). A questionnaire approach based on the technology acceptance model for mobile tracking on patient progress applications. Journal of Computer Science, 9(6), 763-770.
Ajzen, I., & Fishbein, M. (1977). Belief, attitude, intention and behavior: An introduction to theory and research. Philosophy and Rhetoric, 10(2), 130-132.
Byrne, B. M. (2006). Structural equation modeling with EQS: Basic concepts, applications, and programming (2nd ed.). NJ: Lawrence Erlbaum Associates.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50.
Ghani, M. A. T., Hamzah, M., Ramli, S., Daud, W. A. A. W., Romli, T. R. M., & Mokhtar, N. N. M. (2019). A questionnaire-based approach on technology acceptance model for mobile digital game-based learning. Journal of Global Business and Social Entrepreneurship, 5(14), 11-21.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis. (7th ed). New York: Pearson.
Inphirom, S., Thamrongsinthaworn, S., Sanglimsuwan., S., & Ananthanond, S. (2021). A study on the acceptance of the use of e-tax invoice and e-receipt systems. RMUTSB Academic Journal (Humanities and Social Sciences), 6(2), 212-227. [in Thai]
Kahar, A., Wardi, Y., & Patrisia, D. (2019, April). The influence of perceived of usefulness, perceived ease of use, and perceived security on repurchase intention at Tokopedia. com. Advances in Economics, Business and Management Research, 64, 429-438.
Kanchanatanee, K., Suwanno, N., & Jarernvongrayab, A. (2014). Effects of attitude toward using, perceived usefulness, perceived ease of use and perceived compatibility on intention to use e-marketing. Journal of Management Research, 6(3), 1-13.
Kim, T., & Chiu, W. (2019). Consumer acceptance of sports wearable technology: The role of technology readiness. International Journal of Sports Marketing and Sponsorship, 20(1), 109-126.
Latip, H. F. M., Omar, A. H., Jing, T. M., & Syahrom, A. (2017). A questionnaire-based approach on technology acceptance model for integrated multiple ankle technology device on patient psychology. Sains Humanika, 9(3-2), 9-14.
Liébana-Cabanillas, F., de Luna, I. R., & Ríos, F. J. M. (2017). Intention to use new mobile payment systems: A comparative analysis of SMS and NFC payments. Economic Research-Ekonomska Istraživanja, 30(1), 892-910.
Lingga, I. S., Carolina, V., Hidayat, V. S., & Permana, W. F. (2020). Analyzing actual e-filing usage among taxpayers based on technology acceptance model. Akuntansi Dewantara, 4(2), 128-137.
Ministry of Industry. (2020). Thai industrial development strategy 4.0, 20 years (2017 - 2036). Retrieved from http://www.oie.go.th/sites/default/files/attachments/industry_plan/thailandindustrialdevelopmentstrategy4.0.pdf [in Thai]
Nguyen, T. T. L., Mac, Y. T. H., Nguyen, M. T. H., & Bui, V. T. H. (2024). Assessing determinants of tax officials’ intention to continue applying e-tax in Vietnam: Attitude toward the continued application of e-tax as a mediator. International Journal of Data and Network Science, 8, 569–584.
Nunnally, J. C. (1978). Psychometric theory. New York: McGraw-Hill.
Office of Small and Medium Enterprise Promotion. (2022). 2022’s MSME situation report. Retrieved from https://www.sme.go.th/upload/mod_download/download20220930104334.pdf [in Thai]
Payakkapong, A. (2020). Technology acceptance model (TAM) for marketing competitive. Journal of Humanities and Social Sciences Thonburi University, 11(25), 128–136. [in Thai]
Rahma, T., & Yuhertiana, I. (2022). Behavioral intention to use online tax payments during Covid-19 pandemic. United International Journal for Research & Technology, 3(7), 52-61.
Raksa, N. (2017). Perception and attitudes influencing internet banking behavior of Bangkok bank’s customers: Exchanging tower branch (Independent study). University of the Thai Chamber of Commerce, Bangkok. [in Thai]
Rovinelli, R. J., & Hambleton, R. K. (1976). On the use of content specialists in the assessment of criterion-referenced test item validity. Amherst, MA: The University of Massachusetts.
Sathanpong, P. (2021). Factor affecting success in participating in the tax system and electronic transaction documentation of the e-Tax invoice and e-Receipt projects (Independent study). Srinakharinwirot University, Bangkok. [in Thai]
Schumacker, R. E., & Lomax, R. G. (2010). A beginners guide to structural equation modeling. New York: Routledge.
Setiawan, P. Y., & Widanta, A. B. P. (2021). The effect of trust on travel agent online use: Application of the technology acceptance model. International Journal of Data and Network Science, 5(3), 173–182.
Sondakh, J. J. (2017). Behavioral intention to use e-tax service system: An application of technology acceptance model. European Research Studies Journal, 20(2A), 48-64.
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived ease of use, perceived usefulness, perceived security and intention to use e-Filing: The role of technology readiness. Journal of Asian Finance, Economics and Business, 7(9), 537–547.
Tanurak, W., Chinuntdej, N., & Meechaisue, P. (2017). The influence of attitudes toward usability and related factors on the intention behaviors of Thai wholesale and retail industry employees in using technology. Journal of the Association of Researchers, 22(1), 41-53. [in Thai]
The Revenue Department. (2019). e-Tax Invoice & e-Receipt overview. Retrieved from https://etax.rd.go.th/etax_staticpage/app/emag/flipbook/01_Overview.pdf [in Thai]
The Revenue Department. (2023). e-Filing: Submit forms and pay taxes online. Retrieved from https://efiling.rd.go.th/rd-cms/ [in Thai]
Treepong, T., Mongkolnipath, K., Bunthong, V., Maneenak, N., & Namwong, K. (2023). Knowledge and understanding of the e-Tax Invoice & e-Receipt system of hoteliers in Hua Hin district, Prachuap Khiri Khan province. Journal of Innovation in Business, Management, and Social Science, 4(1), 16-29. [in Thai]
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS quarterly, 27(3), 425-478.
Zeller, R. A., & Carmines, E. G. (1980). Measurement in the social sciences: The link between theory and data. New York: Cambridge University Press.