Factors Correlation to Acceptance and Use of Information Systems: A Case Study the Use of a System for Preparing and Transmitting E-Tax Invoice and E-Receipts of Registered VAT Operators Within Bangkok Area Revenue 26
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Abstract
This research aimed to study the relationship between factors affecting the acceptance and usage of the preparation and transmission of electronic tax invoices and electronic receipt systems. This research is quantitative and uses a questionnaire as a tool for collecting data from VAT-registered entrepreneurs in Bangkok, Area 26, Revenue Department. The sampling is done by convenience sampling. The statistics used for data analysis were descriptive statistics, including frequency, percentage, mean, and standard deviation, and inferential statistics including Pearson’s product moment coefficient and multiple regression analysis. The result of the research found that attitude toward information systems, quality of information systems, risk perception of information systems, benefits perception of information systems, difficulty perception of information systems, and efficacy expectation of information systems were related to the dependent variables, namely acceptance, and usage of electronic tax invoices and electronic receipt data preparation and transmitting systems. This research suggests that the Revenue Department should publish the systems for preparing and transmitting electronic tax invoices and electronic receipts to VAT-registered entrepreneurs to make them more aware, especially of the benefits that will occur, and that the information system should be user-friendly, and easy to use. Collecting usage behavior, and opening up for suggestions, criticisms, and recommendations regarding the use of services to improve and develop the information system should be launched.
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