2.10.

10 Relationship between openness and adopt of e filing

Openness is something where there is no intention hidden, accompanied by the availability of

complete information necessary for collaboration, cooperation, and decision making.

According to Afuan, transparency is very important closely related to trust. Transparency can

also create a sense of trust between taxpayers and tax managers so that they can improve

Taxpayer compliance. The transparency in question is transparency in management, use and

exploitation to various parties so as not to give rise to misinterpretations and public suspicion

of the government. Transparency can be achieved by reporting tax expenditures. The

Indonesian government has currently established policies relating to revenue and expenses.

Expenditure policies can be carried out in the form of direct expenditures or indirect. Openness

to experience will have a direct impact towards the e-filing system continuance usage intention.

Hypothesis10: openness has positively influenced adopt of e filing

2.10.11 Relationship between trust and adopt of e filing

The elecronic filling of income tax returns has growns into an congressional initiative;

however, its outright adoption by citizens has yet to be fully achieved. 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, 2002). Given the

impersonal nature of electronic transactions, users must believe that mechanisms are in place

to keep electronic transmissions secure. PSC, also referred to as perceived security protection

(Kim et al., 2008), refers to a user’s belief that an e-service provider will implement security

measures such as authentication, encryption, and non-repudiation (Connolly and Bannister,

2008). This perception of security control is impacted by the user’s understanding of the

security mechanisms in place. The presence of security features such as SSL, authentication

and a security policy on the service provider’s web sites illustrates that the organization is

making efforts to reduce the risk associated with its electronic services (Kim et al., 2008). The
use of the internet to submit a tax return requires someone to submit very personal and sensitive

information via the internet. There is the potential that this information could be intercepted

and misused. Hence, higher levels of PSC will have a positive impact on electronic tax filing

adoption. Finally, for e-file adoption to take place, citizens must have a level of trust in the e-

file system. Research suggests that trust of an independent intermediary (TII) will have a

significant impact on intention to use electronic services (Pavlou and Gefen, 2004).

Hypothesis11: trust has positively influenced adopt of e filing

2.10.12 Relative Advantage, trust and adopt of e filing

Rogers (2003) delineated relative advantage as the perception of a certain innovation being

better than its initial idea. E-Tax was created to provide a fast, simple, and non-complex online

channel that delivers wide-ranging tax information and services that can be easily accessed

anytime, anywhere by everyone (Ibrahim 2014; Yefni et al. 2018). Relative advantage and

behavioral adoption/application were positively related (Ali et al. 2012; Daoud and Ibrahim

2019; Zhu et al. 2006). When taxpayers are convinced that e-tax filling is significantly more

advantageous than the conventional method, their trust in the system improves. For example,

McCloskey (2006) discovered that trust is significantly related to perceived usufulness

(Santhanamery and Ramayah 2018). Likewise, Pavlou (2003) also asserted the significance of

perceived usufulness in influencing the use of e-commerce. This indicates the pevelance of a

mediating role played by perceived usefulness in the link between trust and useage intention

(Santhanamery and Ramayah 2018).

Hypothesis12: trust has a significant mediating effect on the relationship between relative
advantage and adopt of e filing

2.10.13 Compatibility, trust and adopt of e filing

The compability concept means the degree which extent the Techonoligical Innovation fits

with the probable current adopter vallues, prior practices and the exisiting needs. Compatibility

between the technology innovation and organizational culture together with their method of
performing and is significant factor of the innovation use cite by. The issues with compatibility

makes difficult to initiate the use of innovation. There are various types of compatibility

recommends includes the normative compatibility such as (norms and values) and the other

type is operational capability such as the current practices. Subsequently, Through a more

comprehensive conceptual definition was developed that classifies the concepts of

compatibility into four distinct structures, compatibility with the preferred method of work,

compatibility with values, compatibility with current work practices, and compatibility with

past experiences.

Hypothesis13: trust has a significant mediating effect on the relationship between compatibility
and adopt of e filing

2.10.14 Complexity, trust and adopt of e filing

The term complexity of an innovation widely researched in the literature of IS. Where, the

complexity means the level of which innovation is seemed as relative hard to recognize and

difficult to apply. According to complexity means to simplify the understanding and the use of

e-tax filing system. Moreover, the latest technology can be threatening for the workers, as well

as, for organization if it needs the changes to current business process and acquire the new

technology. Notably, the complexity are on number three in the significance of technological

factors in the e-government studies. Moreover, the organizations might face some issues and

the difficulties that transform their process because of the adoption of latest technology that

mix together with the business process. Few of the prior studies reveals that the latest

technology should be easy for the use and available for increasing the amount of adoption.

Hypothesis14: trust has a significant mediating effect on the relationship between complexity
and adopt of e filing

2.10.15 Trialability, trust and adopt of e filing

Trialability is the degree to which an innovation can be tested before adoption. New ideas that

go through a testing process can be adopted more quickly. Technological readiness influences
the feeling of desire within use information systems. Then it can generate interest in using the

system information (e-filing) if the individual’s personal nature has availability receive a new

technology in reporting taxes. Therefore this can be a conclusion, if the level f techonological

readiness increases, so interest in using it increases as well. The increase in interest will have

an impact on the intense use of information systems with continues. The e-filing system itself

must also have a level great readiness to provide support for smooth productionthe report. If

the following e-filing system is not ready, it will be can create obstacles for taxpayers in

reporting taxes, up to information technology readiness can influence taxpayer interest in use

e-filing.

Hypothesis15: trust has a significant mediating effect on the relationship between trialability
and adopt of e filing

2.10.16 Observability, trust and adopt of e filing

Observability is defined as “the degree to which the results of an innovation are visible and

communicable” (Rogers, 1995). Rogers posits that software dominant innovation has less

observability and usually has slower rates of adoption than hardware innovation. Thus, the

more a potential adopter can see an innovation as visible, the more likely he/she adopts it.

Moreover, such visibility has led individual to share and communicate his/her experience to

others. With this argument, Moore and Benbasat (1991) formed a new construct called as

Result Demonstrability that combined the observability and communicability. This construct

is believed to give better understanding on how the users view innovation as something that

gives them advantages to their life’s practice and how they share and communicate their

experience of using it to others.

Hypothesis16: trust has a significant mediating effect on the relationship between observability
and adopt of e filing
2.10.17 Extraversion, trust and adopt of e filing

Research on personality has received great attention among scholars in different fields

particularly of human activities and behavior. Personality is defined as an individual‟s

disposition or tendencies that lead to certain attitudinal and behavioral patterns across

situations. Personality reflects the exceptional features of human being, the characteristics that

defined the essence and it is reflected in all the thoughts and actions. Several researches have

begun the investigation on the affect of personality traits on technology adoption such as,

However there is limited study on the effect of personality towards continuance usage

intention. Extraversion individuals are sociable, talkative, person-oriented, optimism, fun-

loving and affectionate . Rogers (1983) that gaining social status is the most motivation for

individuals to accept and adopt an innovation. As such, they will have a more readily perceive

the usefulness of the e-filing system.

Hypothesis17: trust has a significant mediating effect on the relationship between extraversion
and adopt of e filing

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