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Perceived Ease of Use: Examining Its Influence on Personal Use of the Tax e-Filing System

Author

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  • Mercy Mpinganjira

    (Department of Marketing Management, University of Johannesburg, P. O. Box 524, Auckland Park 2006, South Africa)

Abstract

This paper examines the influence of perceived ease of use on personal use of the tax e-filing system in South Africa. Data was collected using in-depth interviews and a structured questionnaire. The findings show that higher levels of perceived ease of use are associated with personal use as well as behavioral intentions to make use of the system. The results also indicate that computer self-efficacy and access to information have positive influence on perceived ease of use. These findings point to the need for equipping people with skills and information that can enable them to make use of the system.

Suggested Citation

  • Mercy Mpinganjira, 2015. "Perceived Ease of Use: Examining Its Influence on Personal Use of the Tax e-Filing System," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 12(01), pages 1-13.
    • Handle: RePEc:wsi:ijitmx:v:12:y:2015:i:01:n:s0219877015500030
    DOI: 10.1142/S0219877015500030
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    Cited by:

    1. Hari Tri Wibowo, 2020. "The effect of e-local tax return usage towards local tax compliance," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 2(2), pages 81-96, May.

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