Title: Determinants of tax e-filing system acceptance and the moderating role of perceived convenience among tax preparers in Nigeria

Authors: Saliza Abdul Aziz; Raja Haslinda Raja Mohd Ali; Murtala Zakari

Addresses: Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah, Malaysia ' Tunku Puteri Intan Safinaz School of Accountancy, College of Business, Universiti Utara Malaysia, 06010 UUM Sintok, Kedah, Malaysia ' Dangote Cement Plc., Headquarters, Lagos, Nigeria

Abstract: The aim of this research is to examine the determinants of tax e-filing system acceptance (performance expectancy, effort expectancy, social influence, and facilitating conditions). This study extended the UTAUT model with an additional variable of perceived convenience (PC) as a moderator to address the peculiarity of the Nigerian context. The proposed model was tested empirically through a quantitative study. Data was collected via self-administered survey from tax preparers in Nigeria. A total of 359 valid questionnaires were analysed using PLS-SEM. Findings show that performance expectancy, effort expectancy, social influence, and facilitating conditions significantly influence behavioural intention to adopt tax e-filing. Additionally, with PC, the relationships were stronger. Implications for practice, limitations, and future research direction were highlighted.

Keywords: tax e-filing; system acceptance; tax preparers; unified theory of acceptance and use of technology; UTAUT; performance expectancy; effort expectancy; social influence; facilitating conditions; perceived convenience; Nigeria; PLS-SEM.

DOI: 10.1504/IJBIS.2025.149542

International Journal of Business Information Systems, 2025 Vol.50 No.3, pp.312 - 332

Received: 22 Jun 2021
Accepted: 12 Jan 2022
Published online: 07 Nov 2025 *

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