Determinants of electronic tax filing and employee performance among tax officers in Jordan

Determinants of electronic tax filing and employee performance among tax officers in Jordan

Electronic Tax Filing (ETF) in Jordan is implemented to improve the performance of the Income and Sales Tax Department (ISTD). Tax employee performance is vital to boost tax revenue collection through the efficient implementation of ETF. However, challenges regarding employees’ acceptance of new tec...

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Main Author: Alibraheem, Mohammad Haider Mahmoud
Format: Thesis
Language:eng
eng
Published: 2017
Subjects:
HJ4771.6 Income Tax
Tax Returns.
Online Access:https://etd.uum.edu.my/7906/1/s95385_01.pdf
https://etd.uum.edu.my/7906/2/s95385_02.pdf
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id my-uum-etd.7906
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Jabbar, Hijattulah
Ibrahim, Idawati
topic HJ4771.6 Income Tax
Tax Returns.
spellingShingle HJ4771.6 Income Tax
Tax Returns.
Alibraheem, Mohammad Haider Mahmoud
Determinants of electronic tax filing and employee performance among tax officers in Jordan
description Electronic Tax Filing (ETF) in Jordan is implemented to improve the performance of the Income and Sales Tax Department (ISTD). Tax employee performance is vital to boost tax revenue collection through the efficient implementation of ETF. However, challenges regarding employees’ acceptance of new technology and their dissatisfaction of technology adoption remain a major concern. Drawing primarily upon the Unified Theory of Acceptance and Use of Technology (UTAUT), and supported by the Task-Technology-Fit theory, this study examined the impact of performance expectancy, effort expectancy, social influence, and facilitating conditions on ETF adoption with the subsequent effect of ETF adoption on tax employees’ performance. Training, Information Technology (IT) technological sophistication, and IT informational sophistication were added to extend the UTAUT theory. Also, this study examined the moderating effect of age, gender and experience on the relationships between UTAUT variables and ETF adoption. A cross- sectional survey approach was used, in which data were collected from 204 tax employees. The Partial Least Squares Method (PLS) algorithm and bootstrap techniques were used to test the hypotheses. The results supported 9 out of the 16 hypotheses. The overall findings signified positive direct relationships between performance expectancy and ETF adoption, facilitating condition and ETF adoption, training and ETF adoption, and IT technological sophistication and ETF adoption. In addition, age moderated the relationship between performance expectancy and ETF adoption, and between effort expectancy and ETF adoption while gender moderated the nexus between social influences and ETF adoption. In short, the results of this study established that performance expectancy, facilitating condition, training, and IT technological sophistication influence the adoption of ETF by tax employees regardless of age, gender and experience. The findings also indicated that there is a positive relationship between ETF adoption and employees’ performance. This implies that ETF adoption can enhance the performance of the employees.
format Thesis
qualification_name other
qualification_level Doctorate
author Alibraheem, Mohammad Haider Mahmoud
author_facet Alibraheem, Mohammad Haider Mahmoud
author_sort Alibraheem, Mohammad Haider Mahmoud
title Determinants of electronic tax filing and employee performance among tax officers in Jordan
title_short Determinants of electronic tax filing and employee performance among tax officers in Jordan
title_full Determinants of electronic tax filing and employee performance among tax officers in Jordan
title_fullStr Determinants of electronic tax filing and employee performance among tax officers in Jordan
title_full_unstemmed Determinants of electronic tax filing and employee performance among tax officers in Jordan
title_sort determinants of electronic tax filing and employee performance among tax officers in jordan
granting_institution Universiti Utara Malaysia
granting_department Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate 2017
url https://etd.uum.edu.my/7906/1/s95385_01.pdf
https://etd.uum.edu.my/7906/2/s95385_02.pdf
_version_ 1747828286324473856
spelling my-uum-etd.79062021-05-02T01:38:27Z Determinants of electronic tax filing and employee performance among tax officers in Jordan 2017 Alibraheem, Mohammad Haider Mahmoud Abdul Jabbar, Hijattulah Ibrahim, Idawati Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy (TISSA) HJ4771.6 Income Tax. Tax Returns. Electronic Tax Filing (ETF) in Jordan is implemented to improve the performance of the Income and Sales Tax Department (ISTD). Tax employee performance is vital to boost tax revenue collection through the efficient implementation of ETF. However, challenges regarding employees’ acceptance of new technology and their dissatisfaction of technology adoption remain a major concern. Drawing primarily upon the Unified Theory of Acceptance and Use of Technology (UTAUT), and supported by the Task-Technology-Fit theory, this study examined the impact of performance expectancy, effort expectancy, social influence, and facilitating conditions on ETF adoption with the subsequent effect of ETF adoption on tax employees’ performance. Training, Information Technology (IT) technological sophistication, and IT informational sophistication were added to extend the UTAUT theory. Also, this study examined the moderating effect of age, gender and experience on the relationships between UTAUT variables and ETF adoption. A cross- sectional survey approach was used, in which data were collected from 204 tax employees. The Partial Least Squares Method (PLS) algorithm and bootstrap techniques were used to test the hypotheses. The results supported 9 out of the 16 hypotheses. The overall findings signified positive direct relationships between performance expectancy and ETF adoption, facilitating condition and ETF adoption, training and ETF adoption, and IT technological sophistication and ETF adoption. In addition, age moderated the relationship between performance expectancy and ETF adoption, and between effort expectancy and ETF adoption while gender moderated the nexus between social influences and ETF adoption. In short, the results of this study established that performance expectancy, facilitating condition, training, and IT technological sophistication influence the adoption of ETF by tax employees regardless of age, gender and experience. The findings also indicated that there is a positive relationship between ETF adoption and employees’ performance. 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