Factors influencing the acceptance of new e-filing systems for tax returns and payments via the internet: A case study of accounting offices in Chonburi province

Abstract

The Revenue Department currently emphasizes the importance of service improvement by initiating the development and enhancement of systems to ensure service readiness and elevate the electronic tax return and payment service, known as the ‘New e-Filing system’. Chonburi province is considered to have the highest number of accounting offices in the Eastern region, with a total of 164 offices. Additionally, Chonburi province has been continuously expanding its economy and is regarded as an important economic gateway in the Eastern region. Furthermore, in the year 2021, Chonburi province had established a total of 4,659 newly registered companies. The objective of this research was to study the factors influencing the acceptance of the ‘New e-Filing system’ for tax return filing and payment via the internet among accounting offices in Chonburi province. Data was collected through questionnaires from managers and employees working in accounting offices in Chonburi province, totaling 400 respondents. Descriptive statistics and Structural Equation Modeling (SEM) were employed for data analysis. The research findings revealed that the majority of respondents had been using the ‘New e-Filing system’ for tax return filing and payment via the internet for a period of 1-2 years. They held positive perceptions of the ‘New e-Filing system’ regarding its trustworthiness, experience in using technology, training, perceived usefulness, and perceived ease of use at a high and acceptable level. Factors related to perceived usefulness and perceived ease of use directly influenced the acceptance of the ‘New e-Filing system’ for tax return filing and payment via the internet among accounting offices in Chonburi province. Specifically, factors related to the credibility of the technology had a direct impact on the perceived usefulness derived from the ‘New e-Filing system’. Additionally, factors related to experience in using technology and training had a direct influence on the perceived ease of use of the system.