ELECTRONIC TAX FILING ADOPTION IN JORDAN: THE TAX EMPLOYEES’ PERSPECTIVES

Abstract

Electronic Tax Filing (ETF) in Jordan is implemented as part of e-government initiatives to enhance efficiency of Income and Sales Tax Department (ISTD). However, being among users, tax employees’ acceptance and use of technology are interesting concerns. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) framework, this study investigates the effect of four determinants of ETF adoption, namely performance expectancy, effort expectancy, social influence, and facilitating conditions. Through questionnaire survey, data was collected from 204 employees of ISTD. Partial Least Squares Method algorithm was used to test the four hypotheses. The findings signify positive relationship among performance expectancy and facilitating conditions on ETF adoption. While effort expectancy and social influence have no influence on ETF adoption by tax employees. Nonetheless, the overall findings are consistent with the majority of previous studies that user acceptance and use of technology are important in the success of technology adoption.