A study on the acceptance of the use of e-tax invoice and e-receipt systems
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The objectives of this research were to study the overall system of e-Tax Invoice and e-Receipt and to study the factors affecting the acceptance of the use of e-Tax Invoice and e-Receipt. This research is the quantitative research. The data was gathered by in-dept interview method. In order to express independent opinions, the 15 key informant samples were interviewed by nine in-depth open-ended with semi-structure questions. The research results found that very few VAT registrants used the systems due to high cost, complicated systems, operators lack of knowledge of the system and unaware of the benefits of using the system, and lack of publicity. Furthermore, there were not many service providers who deliver information related to the e-Tax Invoice and e-Receipt to the Revenue Department. The factors affecting acceptance of the use of e-tax invoice and e-receipt systems are: performance expectancy factors, effort expectancy factors, social influence factors, facilitating condition factors, attitude factors, security factors, perceived risk factors, trust factors, tax knowledge factors, tax moral factors, worthiness of investment factors, and government policy expectancy factors.
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