Predicting Taxpayers ’ Acceptance of Online Taxation Use

Abstract: This study proposes an extended model to predict users ’ acceptance of online taxation system for their personal income based on technology acceptance model (TAM) and diffusion of innovation (DOI). The results show that taxpayers ’ attitudes toward using online taxation are strongly and positively correlated with users ’ acceptance. The empirical results confirm that perceived ease of use (PEOU), perceived usefulness (PU), compatibility, and perceived readiness (PR) significantly impact taxpayers ’ attitudes toward using online taxation system (OTS), as well as confirming the significant effect of perceived ease of use of the OTS on perceived usefulness. The findings also show that compatibility, PU, PR and attitude toward using OTS influence taxpayers ’ intention to use online taxation system significantly. The implication of this study to both researchers and practitioners is discussed