IDEAS home Printed from https://ideas.repec.org/a/gam/jjrfmx/v16y2023i6p295-d1166028.html
   My bibliography  Save this article

The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption

Author

Listed:
  • Samer Aqel AbuAkel

    (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia (UUM), Sintok 06010, Kedah, Malaysia)

  • Marhaiza Ibrahim

    (Tunku Puteri Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia (UUM), Sintok 06010, Kedah, Malaysia)

Abstract

Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries as the practices of financial accounting and reporting, as well as digitalization in accounting systems, are more prevalent in developed countries. This paper investigates the determinants of e-filing usage in the context of emerging economies such as Jordan. Building on the Technology–Organization–Environment framework (TOE), the study proposes that the effects of relative advantage, top management support, and IT infrastructure as new variables on e-filing adoption and trust in the e-filing systems are positive. The study also proposes that trust in the e-filing system affects e-filing adoption and mediates the influence of relative advantage, top management support, and IT infrastructure on e-filing adoption. Data were collected from 315 respondents and analyzed via Smart PLS. Relative advantage and top management were found to affect the adoption of and trust in e-filing. In addition, trust in the e-filing system affects e-filing adoption and mediates the impact of relative advantage and top management support for e-filing. Therefore, decision-makers should develop a mechanism to increase trust and the benefits of using e-filing for income tax purposes.

Suggested Citation

  • Samer Aqel AbuAkel & Marhaiza Ibrahim, 2023. "The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption," JRFM, MDPI, vol. 16(6), pages 1-20, June.
    • Handle: RePEc:gam:jjrfmx:v:16:y:2023:i:6:p:295-:d:1166028
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1911-8074/16/6/295/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1911-8074/16/6/295/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Alexander Oluka & Bomi Nomlala, 2021. "Tax Compliance Costs and the Use of E-filing by SMMEs," The Journal of Accounting and Management, Danubius University of Galati, issue 2(11), pages 44-56, August.
    2. Premkumar, G. & Roberts, Margaret, 1999. "Adoption of new information technologies in rural small businesses," Omega, Elsevier, vol. 27(4), pages 467-484, August.
    3. Paul A. Pavlou & David Gefen, 2004. "Building Effective Online Marketplaces with Institution-Based Trust," Information Systems Research, INFORMS, vol. 15(1), pages 37-59, March.
    4. Kevin Zhu & Kenneth L. Kraemer & Sean Xu, 2006. "The Process of Innovation Assimilation by Firms in Different Countries: A Technology Diffusion Perspective on E-Business," Management Science, INFORMS, vol. 52(10), pages 1557-1576, October.
    5. Christine Tjen & Vitria Indriani & Panggah Tri Wicaksono, 2019. "Prior Experience, Trust, IS Success Model: A Study on the Use of Tax e-Filing in Indonesia," LPEM FEBUI Working Papers 201930, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2019.
    6. Sadress Night & Juma Bananuka, 2019. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Emerald Group Publishing Limited, vol. 25(49), pages 73-88, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vidačak Zorana & Kapo Amra, 2024. "The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review," Journal of Forensic Accounting Profession, Sciendo, vol. 4(1), pages 45-57.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Naruemon Choochinprakarn, 2015. "Strategic Uses of Electronic Commerce for Thai Travel Small and Medium Enterprises (SMEs)," Proceedings of Business and Management Conferences 2303915, International Institute of Social and Economic Sciences.
    2. Maya Vachkova & Arsalan Ghouri & Haidy Ashour & Normalisa Binti Md Isa & Gregory Barnes, 2023. "Big data and predictive analytics and Malaysian micro-, small and medium businesses," SN Business & Economics, Springer, vol. 3(8), pages 1-28, August.
    3. Md Golam Rabiul Alam & Abdul Kadar Muhammad Masum & Loo-See Beh & Choong Seon Hong, 2016. "Critical Factors Influencing Decision to Adopt Human Resource Information System (HRIS) in Hospitals," PLOS ONE, Public Library of Science, vol. 11(8), pages 1-22, August.
    4. Mohammad Alamgir Hossain & Mohammed Quaddus & Nazrul Islam, 2016. "Developing and validating a model explaining the assimilation process of RFID: An empirical study," Information Systems Frontiers, Springer, vol. 18(4), pages 645-663, August.
    5. Pham Quoc Thuan & Nguyen Vinh Khuong & Nguyen Duong Cam Anh & Nguyen Thi Xuan Hanh & Vo Huynh Anh Thi & Tieu Ngoc Bao Tram & Chu Gia Han, 2022. "The Determinants of the Usage of Accounting Information Systems toward Operational Efficiency in Industrial Revolution 4.0: Evidence from an Emerging Economy," Economies, MDPI, vol. 10(4), pages 1-19, April.
    6. Matta, Vic & Koonce, David & Jeyaraj, Anand, 2012. "Initiation, Experimentation, Implementation of innovations: The case for Radio Frequency Identification Systems," International Journal of Information Management, Elsevier, vol. 32(2), pages 164-174.
    7. Qi Deng & Shaobo Ji, 2015. "Organizational Green IT Adoption: Concept and Evidence," Sustainability, MDPI, vol. 7(12), pages 1-19, December.
    8. Haberli, Caetano, Jr. & Oliveira, Tiago & Yanaze, Mitsuru, 2017. "Understanding the determinants of adoption of enterprise resource planning (ERP) technology within the agri- food context: the case of the Midwest of Brazil," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(5).
    9. Nilashi, Mehrbakhsh & Ahmadi, Hossein & Ahani, Ali & Ravangard, Ramin & Ibrahim, Othman bin, 2016. "Determining the importance of Hospital Information System adoption factors using Fuzzy Analytic Network Process (ANP)," Technological Forecasting and Social Change, Elsevier, vol. 111(C), pages 244-264.
    10. Lars Hornuf & Maximilian Meiler, 2024. "Factors Driving Adoption of Humanoid Service Robots in Banks," CESifo Working Paper Series 11366, CESifo.
    11. Raut, Rakesh D. & Priyadarshinee, Pragati & Gardas, Bhaskar B. & Jha, Manoj Kumar, 2018. "Analyzing the factors influencing cloud computing adoption using three stage hybrid SEM-ANN-ISM (SEANIS) approach," Technological Forecasting and Social Change, Elsevier, vol. 134(C), pages 98-123.
    12. Azmi, Anna & Sapiei, Noor Sharoja & Mustapha, Mohd Zulkhairi & Abdullah, Mazni, 2016. "SMEs' tax compliance costs and IT adoption: the case of a value-added tax," International Journal of Accounting Information Systems, Elsevier, vol. 23(C), pages 1-13.
    13. Wu, Ing-Long & Chen, Jian-Liang, 2014. "A stage-based diffusion of IT innovation and the BSC performance impact: A moderator of technology–organization–environment," Technological Forecasting and Social Change, Elsevier, vol. 88(C), pages 76-90.
    14. Md. Imran Hossain & Md Shah Azam & Mohammed Quaddus, 2021. "Small firm entry to e-marketplace for market expansion and internationalization: A theoretical perspective," Journal of International Entrepreneurship, Springer, vol. 19(4), pages 560-590, December.
    15. Mohammad Alamgir Hossain & Mohammed Quaddus, 2015. "Developing and validating a hierarchical model of external responsiveness: A study on RFID technology," Information Systems Frontiers, Springer, vol. 17(1), pages 109-125, February.
    16. Owusu Acheampong & Said Aiman Moyaid, 2016. "An integrated model for determining business intelligence systems adoption and post-adoption benefits in banking sector," Journal of Administrative and Business Studies, Professor Dr. Usman Raja, vol. 2(2), pages 85-101.
    17. Joseph K. Nwankpa & Jeffrey W. Merhout, 2020. "Exploring the Effect of Digital Investment on IT Innovation," Sustainability, MDPI, vol. 12(18), pages 1-26, September.
    18. Venugopal Gopalakrishna-Remani & Robert Paul Jones & Kerri M. Camp, 2019. "Levels of EMR Adoption in U.S. Hospitals: An Empirical Examination of Absorptive Capacity, Institutional Pressures, Top Management Beliefs, and Participation," Information Systems Frontiers, Springer, vol. 21(6), pages 1325-1344, December.
    19. Sören Wallbach & Katrin Coleman & Ralf Elbert & Alexander Benlian, 2019. "Multi-sided platform diffusion in competitive B2B networks: inhibiting factors and their impact on network effects," Electronic Markets, Springer;IIM University of St. Gallen, vol. 29(4), pages 693-710, December.
    20. Yafeng Zou & Qi Wang & Min Deng & Yujie Wang, 2021. "Community Intervention System: COVID-19 Control in Inner Mongolia Autonomous Region, China," IJERPH, MDPI, vol. 18(23), pages 1-18, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jjrfmx:v:16:y:2023:i:6:p:295-:d:1166028. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.