Transforming Government: People, Process and Policy

The role of security and trust in the adoption of online tax filing
Lemuria Carter Ludwig Christian Shaupp Jeffrey Hobbs Ronald Campbell
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The participants in this research are not sufficiently diverse in culture.com/1750-6166. there are limitations to this research. West Virginia University. North Carolina Agricultural and 303 Technical State University. integration of adoption factors with personal perceptions of trust. the results indicate that three factors from the UTAUT model (performance expectancy. effort expectancy. 5 No. that emphasize human perception. Trust. Findings – The findings of this research show that theoretical constructs from the UTAUT model are well suited in explaining intentions to use multiple e-government services. E-file.emeraldinsight. Department of Accounting. 27 January 2011 Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) West Virginia. and Ronald Campbell Department of Accounting. Vol. North Carolina. Design/methodology/approach – A survey was administered to 304 US taxpayers to capture their perceptions of e-filing. the participants were recruited from limited geographical locations. Taxes. 2011 pp. The strength of the model should be validated using more diverse research participants that will increase the variation in the data collected. The Transforming Government: People. North Carolina.htm The adoption The role of security and trust in of online the adoption of online tax filing tax filing Lemuria Carter Department of Accounting. Appalachian State University. Originality/value – The paper presents a parsimonious. yet integrated. model of e-file diffusion. Boone. USA Accepted 15 February 2011 Jeffrey Hobbs Walker College of Business. and 89 percent of the research participants are Caucasian. etc. Greensboro. Research limitations/implications – This study contributes to the literature by integrating determinants from the UTAUT model with personal perception factors to explain e-file adoption. The current issue and full text archive of this journal is available at www. along with UTAUT factors. is the direction that must be taken by researchers in an effort to understand taxpayers’ intentions to adopt e-file systems. and security into one parsimonious yet explanatory model of e-file adoption. ranging from 1 (strongly disagree) to 7 (strongly agree). efficacy. USA Ludwig Christian Shaupp Received 21 September 2010 Revised 6 December 2010. and social influence) play a significant role in predicting taxpayers’ e-filing intentions. have a significant impact on taxpayers’ e-file intentions.5 percent of the variance in taxpayers’ e-file intentions. socio-economic level. Greensboro. USA Abstract Purpose – The purpose of this paper is to investigate the influence of six determinants on taxpayers’ intention to adopt e-file systems. More importantly. Specifically. 303-318 Keywords United States of America. USA. The survey was developed using existing scales in the literature. Morgantown. This merging of UTAUT with theories. and security represents a Process and Policy significant step forward in explaining e-file adoption. The proposed model integrates technology adoption factors from the unified theory of acceptance and use of technology (UTAUT) model with personal perceptions on trust. The results were tested using multiple linear regression analysis. such as social cognition. North Carolina. efficacy. 4. While the proposed model explained 63. Responses were measured on a seven-point Likert scale. In addition. North Carolina Agricultural and Technical State University.1108/17506161111173568 . The proposed model explains 63. Security q Emerald Group Publishing Limited 1750-6166 Paper type Research paper DOI 10. Technology adoption. the research findings indicate that personal factors (web-specific self-efficacy (WSSE) and perceived security control). E-government.5 percent of the variation in e-file use intention.

In the USA. 2010). 2001). The key to successful e-government is the implementation of systems that are utilized and meet users’ needs. an increase from 69. The IRS has not withdrawn its 80 percent goal. Rozen (2009) asserts the IRS continues to aggressively push the e-file program and is trying to reach 2014 with 80 percent of the returns filed electronically. E-filing has the potential to improve the overall process of tax filing for the individual filer while at the same time reducing the cost to both taxpayers and tax collection agencies (Fletcher.2 on the American Customer Satisfaction Index’s 100-point scale (Federal Computer Weekly Staff. 2008). Bélanger and Carter. however. as well as online alerts for public procurements or funding opportunities. respectively. one of the leaders of a research team on Parliament Government on the internet. The electronic filing of income tax returns (the e-file program) has grown into a congressional initiative.. Given the government’s large investment in the e-file program and its 80 percent adoption goal that has yet to be reached.4 million.8 percent increase (IRS. concluded: There is great potential for government organizations to use the internet imaginatively. . 2002). There is no question that the possibility for government’s efficient and effective use of the internet is unlimited. 5 among the ten top-ranking federal web sites (West. Baumgarten and Chui (2009) note that in many countries more than 70 percent of the taxpayers file electronically. the total number of e-filed returns in 2009 and 2010 were 91 and 93. The potential for the Internet to significantly enhance the way that individuals and organizations conduct business with e-Government is now more evident than ever before. E-government diffusion has been explored by numerous researchers (Guijarro. The filing season statistics for 2009 and 2010 indicate that the number of people utilizing e-file systems is increasing.] the past few years have seen significant growth in the number of e-government services available over the Internet. TG Introduction 5. Janssen et al. 2007). 304 Helen Margetts. education. or unemployment benefits. the public’s satisfaction with e-government sites measured in at 75.gov. IRS statistics show that approximately 72. its outright adoption by citizens has yet to be fully achieved. Regarding e-file. It is interesting to note that the IRS was ranked no. The system debuted in 1990 and is currently being used by approximately two-thirds of the country’s taxpayers..4 According to Teodora (2008). Tan and Thoen. for example to identify what people want to do on line. 2009. 2002). This research explores the impact of taxpayer perceptions on the utilization of electronic tax filing systems. 2009. In a satisfaction survey administered by ForeSee Results. Maurer (2010) states that: [. In 2010.” These services include (but are not limited to) registration for healthcare. According to the IRS.3 percent of all tax preparers e-filed their returns. the Internal Revenue Service (IRS) e-file system is over 20 years old. That way services can be designed Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) around the citizen and citizens can interact with government using the type of applications they use in everyday life (National Audit Office Report. “e-government refers to the provision of online public services to citizens and businesses. Congress passed the IRS Restructuring and Reform ACT of 1998 that charged the IRS to set the goal to have 80 percent of all tax returns filed electronically by 2007 (Culligan et al. .1 percent in 2009. a 2. 2010). the identification . 2007.

of these factors is necessary for effective and efficient development of e-file systems The adoption that meet the needs of taxpayers. a survey is conducted to examine taxpayers’ intentions to use an IRS endorsed e-file system. 1997. PSC.. we propose the following research question: 305 RQ1.. Hung et al. Literature review How and why individuals choose to adopt new technologies has forever been the focal point of IS research. This paper contributes to the literature by empirically validating the UTAUT model in a voluntary usage e-government service context. The UTAUT is one of the most predominant and comprehensive models existing in the literature to date. Pavlou. Specifically. social influence (SI). 2008.. banking. the innovation diffusion theory. the technology acceptance model (TAM). 2003). The unified theoretical model was empirically tested in four diverse organizational settings (entertainment. 2003). tax filing Schaupp et al. Pavlou. The purpose of UTAUT is to understand system usage (Venkatesh et al. Building on previous technology acceptance and e-government studies. Venkatesh et al. 2003) have an impact on technology diffusion. Fu et al. 2010) and personal perceptions (Bandura. Within this broad area of research. 2007. perceived security control (PSC) and trust of independent intermediary on intention to e-file.. 2005. It has been utilized in prior research investigating e-government service adoption (Al Awadhi and Morris. taxpayers’ intention to use e-file systems? Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) The primary objectives of this study are: (1) to identify the impact of the unified theory of acceptance and use of technology (UTAUT) factors on e-file adoption. The UTAUT model The UTAUT model integrates the eight theoretical models noted above and is made up of four core factors: performance expectancy (PE).e. Al Awadhi and Morris. 2003. effort expectancy (EE). 2002. 2008). 2006. It is founded on eight theoretical models: the theory of reasoned action (TRA). According to the literature. and public administration industries) over a period of six months .. the theory of planned behavior (TPB). the motivational model. i. increase. Carter and Belanger. The US e-file system is a prime example of a current e-government service where citizens’ adoption expectations are presently lagging behind. both technology adoption of online factors (Gefen et al.. the model of PC utilization. Horst et al. What are the dominate factors that significantly influence... McKnight et al. and (2) to identify the impact of personal factors such as web-specific self-efficacy (WSSE). telecomm. and the social cognitive theory. and facilitating conditions (Venkatesh et al. This study posits that by integrating literature on IT adoption (UTAUT) with literature on personal perceptions (WSSE. there is a core area of literature that focuses on intention. 2003.. and trust of independent intermediary) researchers and government can gain a more comprehensive understanding of e-file adoption in the USA. Hence. 2003. a model combining the TAM and the TPB. we develop a model aimed at further understanding US taxpayers’ intention to use an e-file system. 2007.

2001. 1991.4 predict intention. 2003).. The EE construct has been found to be significant in both voluntary and mandatory usage contexts. 2003). Plouffe et al. which make up the concept of EE: perceived ease of use.. Compeau and Higgins. the choice to e-file via an IRS sponsored e-file system is a voluntary usage context. 2008) The UTAUT model identifies three constructs. the literature identifies five variables that comprise the PE construct: perceived usefulness. Once citizens understand how useful and beneficial this option is. As it relates to e-file. The EE construct became insignificant after periods of extended and sustained usage. complexity. According to the literature. however... Venkatesh et al. The payment of taxes is mandatory. system providers and government agencies need to emphasize the benefits of online tax filing.. it is in this setting that the use of the UTAUT model is best 306 suited for an investigation into the use and adoption of an IRS e-file system. 1991.. EE will have a significant influence on intention to use an IRS-endorsed e-file system. 2003) The similarity among these three variables has also been documented in prior literature (Moore and Benbasat. and outcome expectations (Venkatesh et al. 2003). Taxes should be paid by all citizens on an annual basis to the IRS.. they will be more likely to utlize e-file services: H2. Al Awadhi and Morris. job-fit. to date the e-government literature has largely ignored the US e-file initiative. Thompson et al. TG (Venkatesh et al.. and SI significantly 5. 2003).. 2001. PE is frequently identified as the strongest predictor of intention in previous tests (Thompson et al. 1991. Regarding performance. Recent literature has shown that there are similarities between usefulness and extrinsic motivation (Venkatesh et al. EE. validity and reliability of the UTAUT model have encouraged the current authors of this study to adopt and validate it in the context of e-file adoption. 1991.. . and ease of use (Venkatesh et al. but only in the initial usage of the technology (Venkatesh et al. 2003). EE is the degree of ease associated with the use of the system (Venkatesh et al. 2003)... 1995. however. Hence.. PE. which is consistent with previous research (Thompson et al. effort-oriented constructs are usually found to be more salient in the early stages of a behavior (Venkatesh et al. If e-file systems are too complex or require excessive cognitive effort. 1991). The UTAUT model is well suited for the context of this study in that the IRS is the organizational function of the government which collects taxes.. UTAUT has been used in prior e-government studies investigating specific technologies (Wang and Shih. PE will have a significant influence on intention to use an IRS-endorsed e-file system. Venkatesh et al. 1995). citizens will utilize alternative options to submit their tax returns: H1. The model was amended to suit the context of the study. extrinsic motivation. Venkatesh et al. 1991. Plouffe et al. and job-fit and outcome expectations (Compeau and Higgins. the government is eagerly trying to reach its goal of 80 percent. 2003).. it is imperative that e-file systems are easy to use and easy to navigate. Regarding e-file. 2003. Therefore. Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) The comprehensiveness. Of the four core determinants. 2003). 2009)... Venkatesh et al. from the eight models. 1995. relative advantage. usefulness and relative advantage (Moore and Benbasat. 1999). usefulness and job-fit (Thompson et al. 2003) usefulness and outcome expectations (Compeau and Higgins. Agarwal and Prasad.

Personal perceptions that impact e-file adoption In addition to acceptance factors. WSSE is a belief that one possesses the technology skills necessary to interact successfully with a given web site. citizens who are confident in their ability to search for information and complete transactions online will be more likely to use this electronic service: H4. PSC. 2004). encryption. Higher levels of WSSE increase intention to use an innovation. In contrast. 2003). Instead. 2003). it reflects what individuals believe they can do with their skills (Hsu and Chiu. and non-repudiation (Connolly and Bannister. 2008). individuals with high self-efficacy would be more likely to perform the behavior in the future (Bandura. This perception of security control is impacted by the user’s understanding of the security mechanisms in place... mentors or friends should positively influence one’s intention to use an e-file system: H3. The construct name “social norms” has been used in prior literature and is similar to “subjective norm” within the TRA tax filing (Thompson et al. 1997).” As per the theory of social cognition (Bandura. 1982. 2008). Al Awadhi and Morris. In general. the adoption of e-file by supervisors. Given the impersonal nature of electronic transactions. Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) 2007. p. 1982). As a result.. 2008). Prior e-government literature has investigated SIs as a significant predictor of intention to use (Horst et al. For instance. SI will have a significant influence on intention to use an IRS-endorsed e-file system. SI in voluntary contexts. and image.. users must believe that mechanisms are in place to keep electronic transmissions secure. the amount of effort and persistence put forth when faced with obstacles. WSSE will have a significant influence on intention to use an IRS-endorsed e-file system. An important theoretical property of self-efficacy is that it is not concerned with an individual’s skills. Regarding e-file. 2007. in the case of this study. One of these factors is WSSE. 3). The presence of security features such as SSL. as in this study. functions by influencing perceptions about the technology.. 2003). self-efficacy is the belief “in one’s capabilities to organize and execute the courses of action required to produce given attainments (Bandura. social factors. self-efficacy is a form of self-evaluation that influences decisions about which behaviors to take part in. we posit that personal factors will also have a significant impact on e-file adoption. 1997. 1991).. SI is comprised of of online subjective norms. These effects in a 307 mandatory context could be attributed to compliance that causes SI to have a direct effect on intention (Venkatesh et al. adopt the e-file service. This construct contains the explicit or implicit notion that people’s behavior is influenced by the way in which they believe others will view them as a result of having used the technology (Venkatesh et al. 2004).. people are more likely to take advantage of this option if other individuals around them whom they admire or respect also avail themselves of this service. SI is the degree to which an individual perceives that others who are deemed important The adoption to them believe that she should use the system (Venkatesh et al. authentication and a security policy on the service . refers to a user’s belief that an e-service provider will implement security measures such as authentication. Regarding e-file. also referred to as perceived security protection (Kim et al. and finally the mastery of the behavior in question (Hsu and Chiu. Hung et al.

4 associated with its electronic services (Kim et al. 2003. higher levels of PSC will have a positive impact on electronic tax filing adoption: H5. 2002. Methodology To test the model. Hence. citizens must have a level of trust in the e-file system. The authors posit that in spite of the innate uncertainty that arises when participants of a transaction are separated by time and space. for e-file adoption to take place. 2003.. PSC will have a significant influence on intention to use an IRS-endorsed e-file 308 system. Gefen et al. Carter and Belanger. 2002.. There is the potential that this information could be intercepted and misused. the instrument development. which contributes to an effective online marketplace. Tan and Thoen. McKnight et al. The survey was developed using existing scales in the literature.. A survey enabled us to obtain the perceptions of a large number of citizens and then empirically test their responses using statistical analysis.. Trust of electronic services has been explored extensively in both e-commerce Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) ( Jarvenpaa et al. libraries. malls. Schaupp and Carter. . the sample. They state: Longitudinal data collected a year later show that transaction intentions are correlated with actual and self-reported buyer behavior. 2004) and e-government (Warkentin et al. we approached citizens in diverse places – including restaurants. Pavlou and Gefen (2004) explored this concept by testing over 200 buyers in Amazon’s online auction marketplace. the data analysis and the results. but also in the entire community of sellers.. trust in an independent intermediary enables remote interaction (Pavlou and Gefen. Van Slyke et al. 2008). Gefen and Straub. 2005. 2004). Research model Based on the aforementioned literature. not only in a few reputable sellers. 2001. TG provider’s web sites illustrates that the organization is making efforts to reduce the risk 5. 2004): H6. Data collection Since tax filing is a phenomenon that impacts so many Americans.. The use of the internet to submit a tax return requires someone to submit very personal and sensitive information via the internet. taxpayers were contacted in public areas and asked to participate in the study. 2000. The following sections describe the data-collection process. To minimize sampling bias. Pavlou. a survey was administered to 304 citizens in the USA. This construct is especially pertinent to electronic tax filing since citizens have to submit their returns via an IRS-authorized third party. TII control will have a significant influence on intention to use an IRS-endorsed e-file system. Finally. Research suggests that trust of an independent intermediary (TII) will have a significant impact on intention to use electronic services (Pavlou and Gefen. The proposed model is shown in Figure 1. The study shows that the perceived effectiveness of institutional mechanisms encompasses both “weak” (market-driven) and “strong” (legally binding) mechanisms. 2010). we posit that three acceptance factors and three personal factors have a significant impact on taxpayers’ willingness to use an e-file system. 2003. These mechanisms engender trust.

70 as measured by Cronbach’s a (Nunnally. Responses were measured on a seven-point Likert scale. Carter and Belanger. 93 percent had completed an e-commerce transaction. The response rate was 65 percent. The age range of participants was from 18 to 94 years. 2006. Proposed research model department of motor vehicle office. Schaupp and Carter. 2003. 1978). Of the participants.. Demographic questions were included last on the survey so that fatigue effects would not reflected in the responses related to the six proposed constructs. 2008. Kim et al. 53 percent were in the 25-34 age group. Table II illustrates the results of the reliability analysis Female respondents (%) 53 Age range (years) 18-94 Caucasian (%) 89 e-commerce experience (%) 93 E-government experience (%) 71 Used e-file in 2009 (%) 34 Table I. Descriptive statistics for the sample are presented in Table I. 2010). 89 percent were Caucasian. 2003. Sample The survey was completed by 304 taxpayers from a Southern state in the USA. Venkatesh et al. Instrument development and validity Questions were compiled from validated instruments in the IT adoption literature to represent each of the six constructs (Pavlou. 2005. and farmers’ markets – to attract participants with diverse experiences and opinions. 34 percent used an e-file system in 2009.. 53 percent were female. Data analysis Constructs showed internal consistency levels exceeding 0. Of the participants. Acceptance Factors Personal Factors The adoption of online Trust of Effort Expectancy Independent tax filing H1 H4 Intermediary E-file Intention Performance H2 Intention H5 Web Self- 309 Expectancy to Use Efficacy H6 H3 Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) Perceived Social Security Influence Control Figure 1. Of the participants. ranging from 1 (strongly disagree) to 7 (strongly agree). Fu et al. and 71 percent had completed an e-government transaction.. Note: n ¼ 304 Descriptive statistics . Of the participants.

150 1. 0.743 0. Three adoption factors – EE. TG and the total number of items used to measure each construct.218 Table III.74 Social influence 3 0. Trust of an independent intermediary (TII) 4.048 Yes * * H6 (TII) 0.412 Web-specific self-efficacy (WSSE) 5.049 Yes * * H2 (PE) 0. of items Reliability Effort expectancy 5 0.750 Social influence (SI) 3.072 1. All constructs loaded on the appropriate factors. we tested the significance of each variable. and SI – and two personal factors – PSC and WSSE – have a significant impact on intention to e-file (Figure 2).016 0. H6. p ¼ 0.213 5.73 Web-specific self-efficacy 4 0. Coeff.05.000 Yes * * * H4 (WSSE) 0.831 1. Construct No.000 Yes * * * H5 (PSC) 0. and p-value of each hypothesis.665 0. These descriptive statistics presented in Table III. Before testing the proposed hypotheses.10.635. * *p . Factor analysis was 5. TII. Sig. t-value.001 .89 Table II.979 0. Table IV illustrates the results of Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) hypotheses testing by showing the coefficient. was not supported.306 1.135 1. Trust of an independent intermediary 4 0.89 Reliability analysis Intention to use 3 0. we also calculated the mean and standard deviation of each variable.410 0. Supported H1 (EE) 0. * * *p .405 6. .097 Yes * H3 (SI) 0.0421 1.938.250 Performance expectancy (PE) 4.823 No Table IV.77 Construct Mean SD Effort expectancy (EE) 5. Five of the six hypotheses were supported. The model explains a notable percent of the variance in citizen adoption of e-filing systems.327 Perceived security control (PSC) 4.000). adjusted R 2 ¼ 0.87 Perceived security control 3 0. Hypotheses testing Note: *p . 0.4 used to evaluate construct validity.421 0.965 1.981 0.86 Performance expectancy 2 0. Since the overall model was significant (F ¼ 88. PE. t-val.253 Regression variables Intention to use (USE) 4.289 1.854 1.679 Hypoth.224 0. Results 310 The research model was tested using multiple linear regression.

Specifically. three UTAUT factors (EE. EE (i. This proposed model included: .981 5. a UTAUT model construct.665 311 Performance Intention Expectancy to Use Perceived 1. It is expected that ease of use should be a characteristic of e-filing systems in order to accommodate taxpayers. it is no surprise that known benefits connected with e-filing have a significant impact on taxpayers’ intention . the investigation focused on building an integrated model that identifies the impact of certain UTAUT factors and personal perception factors on US taxpayers’ intention to use an IRS-endorsed e-file system. and SI).e. and . PE. These findings support the significance of the UTAUT model in predicting taxpayers’ e-filing intentions. SI. PE. Ambali (2009) reported that the ease with which taxpayers can e-file is a significant determinant of their retention and stressed that the government should put forth efforts to make e-filing easy. especially those who are inexperienced users. More importantly. This question was addressed by testing a proposed model of e-file adoption.410 Efficacy 1. and WSSE) were shown to be significant predictors of taxpayers’ intention to use an e-file system. WSSE. Acceptance Factors The adoption of online Effort Personal Factors tax filing Expectancy 1. Influence Significant results with path coefficients Discussion This research is an investigation of taxpayers’ intention to file their taxes online via an IRS-endorsed e-file system. three personal perception factors (trust of independent intermediary. is a significant variable in the proposed e-file intention model. these findings show the significant impact of personal perception factors in predicting taxpayers’ e-filing intentions. Compared to traditional channels of filing taxes. five of the six proposed factors (EE.421 Security Control Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) Social Figure 2. The overall research findings firmly support the validity of the proposed model. The RQ1 asks what are the dominate factors that significantly influence taxpayers’ intention to use e-file systems. Specifically. The application of existing theory applied to e-filing and the identification of additional theoretical constructs that have a significant impact on e-filing intentions represents a significant contribution to current research devoted to the development and use of e-government services. ease of use).979 Web Self- E-file Intention 6. PSC. and PSC).

the need for professional advice.4 second UTAUT model construct. the benefits taxpayers perceive are derived from e-file their taxes.. plays a significant role in taxpayers’ e-file intentions. is a significant factor in predicting e-file intention. 2008) which is a primary contribution of this research. time availability. The IRS. First. friends. 2010). encrypted transmission are additional benefits associated with e-filing (Maryland Association of CPAs. 2009. this research shows that taxpayers’ self-efficacy. the belief about what they can do with their technical abilities to execute e-file programs. in individual taxpayers’ adoption of e-filing. 36 percent of all e-filers were self-preparers. 2010). The second significant personal factor proposed by the researchers is perceived security. According to some organizations. however. TG to adopt the online channel. Pipin et al. has a significant influence on their intention to use the system. e. It means the option to file now and pay later if you owe additional tax. 312 A 1-percent error rate (reduced from 20 percent for paper returns) and secured. the 5. He realized after much reflection that his tax preparation preference was greatly influenced by his father’s practices when he was younger. 2010). this study shows that SI.gov (2010). Many taxpayers could possibly opt to use a professional preparer due to such factors as complexity of the return. It means peace of mind knowing the IRS received the return because we send an acknowledgement (Maryland Association of CPAs. etc. The results of the proposed model show that PE. the third UTAUT model construct. incomes-out in cyberspace. etc. i. co-workers.g. bosses. (Articles Base. 2008). (2002) note that the perception of clients that a CPA firm is staying current with technology is a benefit to e-filing from a Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) professional preparer’s perspective. reports that during the 2010 filing season. reflecting taxpayers’ belief that control measures are provided when they engage in e-filing taxes. Two of the three personal perception variables included with the UTAUT variables in the proposed research model are found to be significant constructs. The findings in this research support the importance of identifying and understanding the influence of parents. The IRS and . an increase over the 34 percent of self-preparers reported for the 2009 filing season. Culligan et al. the impact of SI in the development of e-government services and in the use of these services by citizens is a fertile area for future research. Consistent with recent research (McLeod and Pipin.” It is not surprising that PSC is shown as a significant predictor of taxpayers’ intention to use e-filing systems. 2008)?” Murray (2010) comments that one of the barriers to e-filing is people being uncomfortable putting large volumes of personal data. More importantly.e. spouses. It is not surprising that taxpayers’ intention to use e-filing is shown in this study to be significantly influenced by PE. “a major concern of taxpayers regarding online tax preparation e-file is the security issue – is it safe (Online Tax Pros. This study has taken a significant step in the continuing development of theory explaining citizens’ use of e-government services (Articles Base. This focus on taxpayer’s beliefs regarding their technical skills further supports the notation that an increase in taxpayer education can have a significant impact on taxpayer self-efficacy and result in increased self-confidence and e-service use. “security numbers. According to IRS Commissioner Doug Shulman: IRS e-file means faster refunds. Wang (2010) posits that most people prepare their taxes using the same methods as their parents.

e-filing vendors are challenged to focus on taxpayers’ security concerns by providing The adoption relevant education and including software controls.g. Perhaps. the more commonly explored trust constructs. The proposed model investigated three personal determinants related to trust. This concentration of participants leads to reduced variation in socio-economic levels. beliefs. trust begins to wane. and SI. etc. performance. The proposed model should be investigated using input from a more . was not found to be a significant construct in the proposed model. thus making it a new technology for novice e-file users. In addition. such as institution. The body of research based on this literature has supported the validity of intention/usage as the dependent variable in studies that focus on intention to use. e. three of the four core determinants of usage intention (effort. While e-filing is not necessarily a new technology due to its 20-year life. etc. First. Caucasian participants make up 89 percent of the total participants. UTAUT constructs) are key determinants that explain taxpayers’ adoption of IRS-endorsed e-file systems. cultural beliefs. Moreover. values. There are limitations to this research that should be addressed in future studies. are more salient. and skill. given the salience tax filing of efficacy and PSC. While trust was not found to be a significant determinant. Future research should continue to explore the 313 role of trust in e-service adoption using a diverse group of participants. The significant performance of the proposed model in this research suggests its Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) future application in research investigating citizens’ use of various other e-services programs. it is gradually increasing in utilization by taxpayers. values. Future research should also expand the proposed model to include antecedents of the significant constructs. Research synthesis The proposed model investigated in this study is founded in the technology-adoption literature and reports findings that are supported by this literature. it would be valuable to researchers and practitioners to identify the factors that influence one’s WSSE and PSC. and other theories that emphasize human perception. the UTAUT serves as a guiding framework for our conceptual development. Perhaps. e-voting. government must focus on potential users of the e-services and not merely on characteristics of the e-services to be provided. Consistent with past UTAUT literature. of potential users of government provided e-services.or characteristic-based trust. This research further contributes to the literature by integrating three determinants from the UTAUT model with three personal perception determinants proposed by the researchers. For instance. of online The third personal perception factor. is the future direction that must be taken by researchers in an effort to understand taxpayers’ intentions to adopt e-file systems and other government provided e-services. and SI) included in this study are shown to be significant in projecting taxpayers’ adoption of e-file systems. In particular. the findings of this research extend the literature and show that security and skill (along with effort. this research supports the belief that future research must focus more on the characteristics. This merging of UTAUT theory with theories such as social cognition (efficacy). trust in an independent intermediary. it is recognized that the population of participants in the research lacks diversity. security. performance. This finding may also be due to the nature of our sample. 93 percent have completed an e-commerce transaction and 71 percent have completed an e-government transaction.

Vol. etc. the findings of this research strongly suggest that government not only focus on technology-related characteristics of the e-service.g. A. and how additional personal perceptions and abilities impact taxpayer intentions. American Psychologist. (1997). “Should you hire a tax professional to prepare your taxes”. 11 No. “Self-efficacy mechanism in human agency”. their value. S. Al Awadhi. 30 No. paper presented at Hawaii International Conference on System Sciences. This study responds to the challenge and identifies five determinants (three UTAUT models factors and two personal perception factors) that significantly influence taxpayers’ utilization of e-file systems. available at: www. Vol. and Morris. e.R. 361-91. A. 2. TG diverse population of participants. New York. (1982). place more attention on the characteristics of potential e-service users. Bandura. Consistent with past research. Ambali. Conclusion 314 The IRS electronic tax filing system is in its 20th year of implementation. “The use of the UTAUT model in the adoption of e-government services in Kuwait”.4 was limited to one geographical area in this study. only about two-thirds of all Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) taxpayers file their taxes electronically. “E-government policy: ground issues in e-filing system”. the population of participants. the government is challenged to develop e-file systems that satisfy the needs. how antecedents of salient predictors impact intentions. should be extended to include citizens in other geographical areas. “Are individual differences germane to the acceptance of new information technologies?”. pp. Freeman. and perceptions of taxpayers.com/taxes-articles/should-you-hire-a-tax-professional-to-prepare-your- taxes Bandura. (1999). beliefs. In light of the impact of usage intention and personal perception factors on the adoption of e-filing. Decision Sciences. References Agarwal. This study also reports that personal perception factors related to self-efficacy and security have a significant effect on taxpayers’ intentions to e-file. but more importantly. In addition. R. This regional expansion will further increase the variation in participants and their responses. (2009). 2. 37 No. pp. The creation and validation of such models will lead to significant enhancements in the development and implementation of e-file systems. A. there is a need for more research that integrates theories and identifies determinants that influence taxpayers’ intentions to e-file. NY. Self-efficiacy: The Exercise of Control. The findings from this research will significantly assist government in achieving its goals. the integrated research model shows that UTAUT factors are significant. While the government has invested a tremendous amount of resources into the development and enhancement of e-file systems over the years. (2008). 122-47. and Prasad. J. Specifically. To assist the government in reaching its 80 percent goal.articlesbase. 2. skills. A. Vol. 249-66. pp. desires. European Journal of Social Sciences. . Articles Base (2008). which 5. The government’s goal is to have 80 percent of all taxpayers utilize an e-file system. Kona Hawaii. More research is needed to expand acceptance models to determine how adoption factors interact.

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G.. (4) Instructions for using an e-file system will be easy to follow. Washington. Trust in an intermediary (1) As a certified e-file service provider. (3) As a certified e-file service provider.C. Social influence (1) People who influence my behavior think that I should use an e-file system. Appendix. Survey items Performance expectancy (1) The advantages of internet tax filing will outweigh the disadvantages. Wang. “Why do people use information kiosks? A validation of the The adoption unified theory of acceptance and use of technology”. TurboTax can be counted on the do what is right. State and Federal Electronic Government in the United States.S. and Rose. Government Information Quarterly. West.. T. Y. No. 3. D. (4) TurboTax is competent and knowledgeable about electronic tax filing. (2) I would find an e-file system easy to use. Governance Studies at BROOKINGS. (2) People who are important to me think that I should use an e-file system. TurboTax can be trusted at all times. Electronic Markets. using internet tax filing will be advantageous.W. (2) Overall. TurboTax has high integrity. 12 No. D. Srivastava. . of online Warkentin. 99-131.M.S. (3) People around me who use the e-file system to file their taxes have more prestige. 26. 317 Further reading Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) Teo. (5) Using an e-file system would make filing my taxes clearer and more understandable. pp. and Shih. (3) I would use the internet to file my taxes. Y. “Encouraging citizen adoption of tax filing e-government by building trust”. Vol. p. S. P. L. 157-62. (2008). and Jiang.. Journal of Management Information Systems. Intention to use (1) I predict I will use an e-file system in the future. Effort expectancy (1) Learning to use an internet tax-filing method would be easy for me. (3) It would be easy for me to input and modify data when I use an e-file system. (2009). “Trust and electronic government success: an empirical study”. Vol. 3. Gefen. (2) Filing my taxes via an IRS-endorsed e-file system is something that I would do. 1. M. (2009). pp. 25 No. DC. (2002). Pavlou. (2) As a certified e-file service provider.

Downloaded by WUHAN UNIVERSITY OF TECHNOLOGY At 10:10 09 June 2015 (PT) (3) I feel confident in my ability to navigate through the data-collection screens on an e-file web site. 318 Web-specific self-efficacy (1) I feel confident in my ability to file income tax returns over the internet.com Or visit our web site for further details: www.com/reprints . (3) I feel secure about the electronic filing system of TurboTax. (2) TurboTax usually ensures that transactional information is protected from being accidentally altered or destroyed during transmission on the internet.4 (1) TurboTax implements security measures to protect its online tax filers. (4) I feel confident in my ability to fill out and submit income tax forms electronically.emeraldinsight. Corresponding author Lemuria Carter can be contacted at: ldcarte2@ncat. TG Perceived security control 5.edu To purchase reprints of this article please e-mail: reprints@emeraldinsight. (2) I feel confident in my ability to navigate the e-file web site by following hyperlinks.

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