THE IMPACT OF PERCEIVED EASE OF USE AND PERCEIVED USEFULNESS  ON  AN  ONLINE  TAX SYSTEM

Online tax system is referred to as the transmission of tax information directly to the tax administration using the Internet. Perceived ease of use and perceived usefulness like other information technology-based factors has the impact on its implementation. However, the implementation of an online tax system has suffered a major setback arising from poor technological infrastructure. Hence, this paper examines the impact of technology factors (Perceived ease of use, perceived usefulness) on an online tax system. To do this, questionnaire was used and analyzed using exploratory factor analysis and confirmatory factor analysis to determine the impact of each latent variable (perceived ease of use, perceived usefulness) on an online tax system. The result provides insight to the technology factors impact on an online tax system. The result shows a direct relationship between the technology factors and online tax system. This study hopes to better understand the relationship between technology factors and online tax system. To be precise this study may help practitioners and academicians to understand the impact