The Attitudes Of VAT Taxpayers Toward The Use Of E- Tax Systems And Their Impact On Tax Compliance: A Field Study Of Tabuk Region
Journal of Contemporary Issues in Business and Government,
2021, Volume 27, Issue 1, Pages 1-19
AbstractThis study aims to identify the attitudes of value-added tax taxpayers towards e-tax systems and their impact on tax compliance. As such, this study answers questions about the Attitude of VAT payers towards e-tax systems, and whether it has an impact on the adoption of these systems as well as tax compliance. This paper has been composed based on two theories: Theory of Reasoned Action and Technology Acceptance Model (TAM) with the integration of the following variables: adoption of tax systems, tax compliance, and computer skills. This study revealed that a positive attitude has been shown as well as an adoption of e-applications by value-added taxpayers. In addition, this study indicated that there is compliance with this value-added tax. Furthermore, findings also showed that there is statistical significance of technical computer skills on adopting e-applications, taxpayers’ attitudes, and their adoption of e-applications in compliance with value-added tax. Finally, findings have shown that there is an effect of taxpayers' adoption of e-applications as a mediating variable on the relationship between the attitudes of taxpayers towards e-applications and tax compliance.
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