This research examines dominant technology adoption paradigms to discover vital
underlying variables in online tax return reporting behavior. This research aims to develop …

Purpose Investigating antecedents that may affect the usage of electronic tax declaration
platforms is not a new research topic. Nevertheless, investigating the antecedents that affect …

The use of information communication technology for tax reporting has an important role in
increasing economic growth and people's quality of life. This research aims to evaluate the …

Purpose-This exploratory research purpose is to determine tax-payers acceptance of e-filing
tax system during Covid-19 pandemic in Indonesia. Design/methodology/approach-The …

Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries
as the practices of financial accounting and reporting, as well as digitalization in accounting …

Abstract Over the years, Kwara State government has been confronted with the challenges
of mobilizing internally generated revenue among the agencies prior to adoption of …

The study examined the effect of the adoption of an e-tax filing system on SMEs compliance.
This was with a view to providing information on the compliance of SMEs with electronic tax …

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 …

Filling tax returns through an online system (e-Filing) implemented by the tax authorities
have not shown optimal results in several regions in Indonesia, as indicated by the fact that …

The study aims to gain insight into the adoption of waqf blockchain in Malaysia. In order to
achieve this purpose, this study is conducted to examine factors influencing endowers …