Title: An assessment of the factors influencing adoption of e-filing system in Nigeria

Authors: Wasiu Adebayo Lamidi; Johnson Kolawole Olowookere; Ram Al Jaffri Saad; Aidi Ahmi

Addresses: The Postgraduate College, Osun State University, Osogbo, Nigeria ' Department of Accounting, Osun State University, Osogbo, Nigeria ' Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia ' Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, Kedah, Malaysia

Abstract: Electronic tax filing (or e-filing) is a system for taxpayers to file their taxes via an electronic system directly to the tax authority. The main objective of this study was to investigate the determinants of the intention of taxpayers to adopt e-filing system in Nigeria. Based on the technology acceptance model (TAM) and technology readiness index (TRI) theory, 175 self-employed taxpayers in the Lagos State of Nigeria have responded to the survey conducted. This study found that technology readiness (TR), perceived usefulness (PU) and perceived ease of use (PEOU) have positive relationships with the intention to adopt the e-filing system. However, the result indicates that only PEOU is a statistically significant factor influencing the intention of taxpayers to adopt the e-filing system. The study recommends that the government should focus on ensuring the e-filing system is more user-friendly and easier to use for the taxpayers.

Keywords: e-filing; e-tax; technology adoption; perceived usefulness; perceived ease of use; Nigeria.

DOI: 10.1504/IJBIS.2023.128299

International Journal of Business Information Systems, 2023 Vol.42 No.1, pp.1 - 22

Received: 28 Jun 2019
Accepted: 23 Feb 2020
Published online: 17 Jan 2023 *