THE ACCEPTANCE OF TECHNOLOGY AND THE SUCCESS OF INFORMATION SYSTEMS THAT INFLUENCE ON THE DECISION TO USE THE FILING SERVICE OF CORPORATE INCOME TAX THROUGH THE E-FILING SYSTEM OF SMALL AND MEDIUM ENTERPRISES, IN THE UPPER NORTHEASTERN REGION 1
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Abstract
The objectives of this research were: 1) to study technology acceptance factors, informa-tion system success, and decision-making in using the E-Filing system for corporate income tax through E-Filing, 2) to examine the technology acceptance model factors affecting the decision to use the E-Filing system for corporate income tax filing; and 3) to investigate the informa-tion system success factors influencing the decision to use the E-Filing system for corporate income tax filing among small and medium enterprises (SMEs) in the Upper Northeastern Region 1, comprising five provinces which were Udon Thani, Nong Khai, Loei, Nong Bua-Lamphu and Bueng Kan provinces. The study used a questionnaire to collect data from 384 small and medium-sized enterprises, categorized by business sectors including consumer goods production and distribution, agricultural products and distribution, and service businesses (using the 2019 criteria: annual revenue and employment numbers, dividing into medium enterprises, small enterprises, and micro-enterprises). Multi-stage sampling was used. Data analysis statistics included: 1) descriptive statistics such as frequency, percentage, mean, and standard deviation; and 2) inferential statistics, specifically multiple regression analysis, with a statistical significance level of .05.
The research findings were as follows: 1) The overall opinion levels on technology acceptance factors and information system success factors were high (x̄ = 4.74, S.D. = 0.32 and x̄ = 4.74, S.D. = 0.32, respectively). 2) The overall decision-making level to use the E-Filing system for corporate income tax filing among SMEs was very high (x̄ = 4.81, S.D. = 0.38). 3) Technology acceptance factors, including usage requirements and attitudes towards usage, significantly affected the decision to use the E-Filing system for corporate income tax filing among SMEs at the .05 level, with a predictive power of 30.80%. 4) Information system success factors, including perceived benefits, user satisfaction, information quality, and system readiness, significantly influenced the decision to use the E-Filing system for corporate income tax filing among SMEs in terms of system selection, system improvement, and recommendation at the .05 level, with a predictive power of 36%.
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