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INDEXED PUBLICATIONS1
CROSSREF CITATIONS7
CROSSREF · CITED PUBLICATIONS100.0%
CROSSREF · MEAN CITATIONS7.0

Crossref citation coverage: 1 / 1 publications (100.0%). Latest observation: 21 Oct 2026, 07:22 UTC. Means and percentages use records with known counts.

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1 publications

JOURNAL ARTICLE

Why do citizens use e-tax system?

Md Faridur Rahman · Md. Shamim Talukder · Yang Lanrong · Abul Khayer

International Journal of Research in Business and Social Science · 2020

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Among the various online services provided by the government, e-tax system is one of the commonly used e-government platforms, which offers significant benefits to government and citizens by reducing costs, eliminate human errors, and reduce the turnaround time for processing income tax returns. Despite these plausible benefits, some reservations have been articulated regarding the continuance usage intention of e-tax system. Thus, we investigate the most critical factors of e-tax continuance usage in this paper. We developed an integrated theoretical model based on the technology continuance theory (TCT) extended with social influence and perceived risk. The proposed conceptual model was empirically validated with data collected from a sample of 345 e-tax service users in Bangladesh. Partial least squares structural equation modeling (PLS-SEM) was employed to analyze the collected data. The study findings suggest that user satisfaction, perceived usefulness, and attitude have a direct impact on continuance usage intention where confirmation, ease of use and social influence have indirect influence on continuance usage intention of e-tax system. This paper discusses some contributions to theory and practice based on our findings

DOI 10.20525/ijrbs.v9i7.9467 Crossref citations8 OpenAlex citations