Research Article | OPEN ACCESS
The Unified Theory of Acceptance and Use of Technology (UTAUT) and the Goods and Service Tax (GST) Application System
Noor Faraliza Mohamad Noor, Anna A. Che Azmi and Leelanayagi Ramalingam
Faculty of Business and Accountancy, Universiti of Malaya, Malaysia
Research Journal of Applied Sciences, Engineering and Technology 2014 17:1911-1916
Received: August 13, 2014 | Accepted: September 14, 2014 | Published: November 05, 2014
Abstract
The objective of this study is to examine the relationship between awareness and adoption of a Goods and Services Tax (GST) application system using the Unified Theory of Acceptance and Use of Technology (UTAUT) model at the organizational level. Questionnaires were distributed among employees of organizations that will be affected by the introduction of the Goods and Services Tax. Data were analyzed using the Partial Least Square (PLS) approach. The results showed that for non adopters, GST awareness is positively related to all of the UTAUT factors except for facilitating conditions. This study was conducted before the Goods and Services Tax is implemented in Malaysia and thus, this study did not determine if these organizations had actually adopted the software. This study observes the adoption of a GST application system, a type of taxation software, which assists firms to comply to the Goods and Services Tax. This study suggests that from the perspective of non adopters, awareness is crucial to the adoption of a new Information Technology system in an organization.
Keywords:
Awareness, taxation software, technology adoption,
References
-
Barclay, D.W., R. Thompson and C. Higgins, 1995. The Partial Least Square (PLS) approach to causal modeling: Personal computer adoption and use an illustration. Technol. Stud., 2(2): 285-309.
-
Compeau, D.R., C.A. Higgins and S. Huff, 1999. Social cognitive theory and individual reactions to computing technology: A longitudinal-study. MIS Quart., 23(2): 145-58.
CrossRef -
Csontos, L., J. Kornai and I.G. Toth, 1998. Tax awareness and reform of the welfare state: Hungarian survey results. Econ. Transit., 6(2): 287-312.
CrossRef -
Cullis, J. and P. Jones, 2009. Public Finance and Public Choice: Analytical Perspectives. Oxford University Press, New York.
PMCid:PMC2686677 -
Escobar-Rodriguez, T. and E. Carvajal-Trujillo, 2014. Online purchasing tickets for low cost carriers: An application of the Unified Theory of Acceptance and Use of Technology (UTAUT) modal. Tourism Manage., 43: 70-88.
CrossRef -
Hair, J.F., W.C. Black, B.J. Babin and R.E. Anderson, 2010. Multivariate Data Analysis. Prentice-Hall, Upper Saddle River, NJ.
-
Lakhal, S., H. Khechine and D. Pascot, 2013. Student behavioural intentions to use desktop video conferring in a distance course: Integration of autonomy to the UTAUT model. J. Comput. High Educ., 25(2): 93-121.
CrossRef -
Lin, C.P. and B. Anol, 2008. Learning online social support: an investigation of network information technology based on UTAUT. Cyberpsychol. Behav., 11(3): 268-272.
CrossRef PMid:18537495 -
Oh, J.C. and S.J. Yoon, 2014. Predicting the use of online information services based on a modified UTAUT model. Behav. Inform. Technol., 33(7): 716-729.
CrossRef -
Palil, M.R., N.H.M. Zain and N.H. Mamat, 2013. Consumer readiness, perceptions and acceptance of Goods and Services Tax (GST): Middle and lower income earners perspective. Proceeding Kuala Lumpur International Business, Economics and Law Conference. Hotel Putra, Kuala Lumpur, Malaysia, pp: 353-360.
-
Podsakoff, P.M. and D.W. Organ, 1986. Self-reports in organizational research: Problems and prospects. J. Manage., 12(4): 531-544.
CrossRef -
Saad, N., 2010. Fairness perceptions and compliance behaviour: The case of salaried taxpayers in Malaysia after implementation of the self-assessment system. EJ. Tax Res., 8(1): 31-63.
-
Saira, K., M.A. Zariyawati and L. Yoke-May, 2010. An exploratory study of goods and services tax awareness in Malaysia. Proceeding of Seminar on National Resilience (SNAR 2010) "Political Managements and Policies in Malaysia", Bayview Hotel Langkawi. Institute of Tun Dr. Mahathir Mohamad's Thoughts, Universiti Utara Malaysia, Sintok, Malaysia, pp: 265-276.
-
San Martin, H. and A. Herrero, 2012. Influence of the user's psychological factors on the online purchase intention in rural tourism: Integrating innovativeness to the UTAUT framework. Tourism Manage., 33(2): 341-350.
CrossRef -
Sekaran, U. and R. Bougie, 2010. Research Methods for Business: A Skill Building Approach. Wiley, UK.
-
Sprotles, G.B. and E.L. Kendall, 1986. A methodology for profiling consumers' decision-making styles. J. Consum. Aff., 20(2): 267-279.
CrossRef -
Sykes, T.A., V. Venkatesh and S. Gosain, 2009. Model of acceptance with peer support: A social network perspective to understand employees' system use. MIS Quart., 33(2): 371-393.
-
Venkatesh, V., M.G. Morris, G.B. Davis and F.D. Davis, 2003. User acceptance of information technology: Toward a unified view. MIS Quart., 27(3): 42-478.
CrossRef
Competing interests
The authors have no competing interests.
Open Access Policy
This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
Copyright
The authors have no competing interests.
|
|
 |
ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
 |
Information |
|
|
|
Sales & Services |
|
|
|