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

Author

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  • 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
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    References listed on IDEAS

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    5. 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.
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    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.

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