ISSN 2736-1721
Global Journal of Business Management ISSN 6731-4538 Vol. 5 (9), pp. 001-011, September, 2011. © International Scholars Journals
Full Length Research Paper
An empirical study of on-line tax filing acceptance model: Integrating TAM and TPB
Cheng-Tsung Lu1, Shaio-Yan Huang2 and Pang-Yen Lo3*
1Department of Accounting, Feng Chia University, Taiwan, R. O. C.
2Department of Accounting and Information Technology Management, National Chung Cheng University, Taiwan, R. O. C.
3Department of Accounting, Providence University, Taiwan, R. O. C.
Accepted 24 March, 2011
Abstract
This study integrated theory of planning behavior (TPB) and technology acceptance model (TAM) to investigate the determinants affecting taxpayers’ on-line tax filing. According to the Global e-Government Study of Brown University in the United States, Taiwan‘s ranking was the world’s first in 2002. Hence, this study sampled 422 online taxpayers in Taiwan and questionnaire-based empirical study was used to collect data. The empirical results showed that: (1) Attitude was the primary factor affecting on-line tax filing, but “attitude” was also affected by “perceived usefulness”, “perceived ease of use”, “tax equity”, “social norm”, and “moral norm”; (2) Both TAM and TPB could be successfully integrated to explain online tax filing behaviors, and correlations were found between TAM factors and TPB factors; (3) Finally, we built a best-fitted model for on-line tax filing. This model would be the reference for establishing e-government.
Key words: Theory of planning behavior (TPB), technology acceptance model (TAM), tax equity, social norms, moral norms.