Adoption of E-Tax System among Corporate Income Taxpayers’ in Nigeria

Abstract

This paper examined factors affecting the adoption of e-tax system. It introduces “system affordability” as variables that manifest the taxpayers‟ fundamental belief in the e-tax system, and analyzed the effect of taxpayers‟ self-efficacy on the behavioral intention to adopt e-tax system. A total of 500 questionnaires was administered to the respondent with 420 returned. Out of which 30 were removed as a result of missing data. In all 390 completed questionnaires were used to complete the analysis. Path analysis was employed to identify the component structure and structural equation modeling and to examine the variables relationship. The finding strongly supports diffusion innovation theory in predicting the behavioral intention to adopt e-tax system. It is concluded that taxpayers‟ self-efficacy has positive significant effect on the behavioral intention through system compatibility, system complexity and system affordability.It is recommended that tax authority should organize training to make the adopter familiarize with the innovation in order to increase the level of taxpayers‟ self-efficacy.