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Extending UTAUT through moderating effects of trust - an insights from electronic tax filing adoption among micro-entrepreneurs in merchandising sector

Author

Listed:
  • Abdulsalam Mas'ud
  • Nor Aziah Abd Manaf
  • Natrah Saad
  • Abdurrahman Adamu Pantamee

Abstract

Conflicting findings from electronic tax filing (e-fling) acceptance models highlight the need to gain theoretical insights for better explanation on these inconsistencies. Trust is one of the important variables in accepting new technologies, and relevant in 'social contract such as taxation'. However, its integration into research models has been mostly through mediation analyses; its usage as moderator has been scant in the literature. This study extends UTAUT through the examination of the moderation effect of trust in e-filing software. Quantitative methodology was adopted through a survey of 132 micro-entrepreneurs in merchandising sector in Northwestern Nigeria. The data from the sample was analysed using partial least squares-structural equation modelling (PLS-SEM). It was found that trust in e-filing software moderates the relationship between performance expectancy, effort expectancy, social influence and e-filing acceptance. The study expands UTAUT through moderating effects of trust in e-filing software. The findings could benefit policymakers and would open window for exploring other moderating variables relating to e-filing adoption.

Suggested Citation

  • Abdulsalam Mas'ud & Nor Aziah Abd Manaf & Natrah Saad & Abdurrahman Adamu Pantamee, 2024. "Extending UTAUT through moderating effects of trust - an insights from electronic tax filing adoption among micro-entrepreneurs in merchandising sector," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 46(2), pages 238-257.
    • Handle: RePEc:ids:ijbisy:v:46:y:2024:i:2:p:238-257
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