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

Authors: Abdulsalam Mas'ud; Nor Aziah Abd Manaf; Natrah Saad; Abdurrahman Adamu Pantamee

Addresses: Department of Taxation, Faculty of Management Sciences, Federal University Dutse, PMB 7156, Ibrahim Aliyu Bypass, Dutse, Jigawa State, Nigeria ' Tunku Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia ' Tunku Intan Safinaz School of Accountancy (TISSA-UUM), Universiti Utara Malaysia, 06010 Sintok, Kedah, Malaysia ' School of Accounting and Finance, Taylors University, Malaysia

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.

Keywords: e-filing acceptance intention; effort expectancy; performance expectancy; social influence; trust in e-filing software.

DOI: 10.1504/IJBIS.2024.139879

International Journal of Business Information Systems, 2024 Vol.46 No.2, pp.238 - 257

Received: 16 Dec 2019
Accepted: 02 Mar 2021
Published online: 09 Jul 2024 *

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