Exploring the key factors influencing the actual usage of digital tax platforms

Abstract

Abstract In this groundbreaking study, we explore the behavioral determinants critical to the acceptance and effective utilization of Jordan's digital tax platform among taxpayers. Utilizing an unprecedented combination of frameworks from the Technology Acceptance Model (TAM), Social Capital Theory (SCT), and Theory of Reasoned Action (TRA), this study pioneers a unique integrated approach. Data gathered through questionnaires across Jordan's multiple governorates lay the groundwork for this analysis. Employing the sophisticated Partial Least Squares Structural Equation Modeling (PLS-SEM) within SPSS, our results uncover the profound impact of both social factors (trust, subjective norms) and technological attributes (perceived ease, utility), as conceptualized in TAM, SCT, and TRA. This research is distinct in its focus on Jordan, providing new insights into the nexus of tax compliance and technology adoption, a relatively uncharted area in existing literature.

Keywords

• Digital taxation
• Behavioral determinants
• Jordan
• e-Government adoption
• TAM
• SCT