Factors Affecting the Intension of Entrepreneurs to use the Electronic Tax Invoice System: a Case Study of a Corporate Entrepreneur Registered for VAT in Phitsanulok Province

Abstract

Objectives of this study are to study and compare intension of the VAT-registered corporate entrepreneurs in Phitsanulok on using the electronic tax invoice system by classifying data based on the business characteristics such as size and type of business. Then, to study factors related to the technology adoption, system safety, operation speed, and facilities affecting to intention of using the electronic tax invoice system. Data was collected from 250 samples and applied with statistics to interpret including arithmetic mean, percentage, standard deviation (S.D.), frequency, one-way ANOVA analysis, and multiple linear regression analysis. The results show that the VAT entrepreneurs in Phitsanulok intended to use the e-tax invoice. The most important factors are perceiving on technology adoption factor, ease of use, technology usefulness, electronic tax invoice system security, operation speed, and facilities in the electronic tax invoice system. Another outcome demonstrates that business size categorized by employment of the corporate entrepreneurs registered for VAT in Phitsanulok has a significant effect on intention of the entrepreneurs to use the electronic tax invoice system in their businesses. The one-way analysis of variance (One-way ANOVA) shows p-value of .000 at the statistical significance level of .05. In addition, the perceived benefit technology acceptance factor reveals intention to use the electronic tax invoice system of corporate entrepreneurs registered for VAT in Phitsanulok at a statistical significance of .05.