Factors Affecting Taxpayers’ Adoption for Electronic Tax Register Machine (Etrms): The Case of Benshangul Gumuz Regional State Revenue Authority Taxpayers

Abstract

The main objective of this study was examined the factors that affect taxpayers’ adoption for electronic tax register machine (ETRMs) the case of Benishangul Gumuz Regional State revenue authority taxpayers.  Specifically, the study empirically examined the factor of perceived usefulness, perceived risk, subjective norms, self-efficiency and timeliness on the adoption of electronics register machine of taxpayers. This study adopted explanatory research design with arrangement of primary method of data collection via questionnaires, cross-sectional, quantitative approach. The sample of this study was taken 400 taxpayers from the total population of taxpayers 2,288.  Descriptive and regression analysis were performed to analyze the data using Stata version 12. Besides, econometric model estimation procedures and specification tests plus multiple regression assumptions were tested. The estimation result of the marginal effect of the probit model for the factors of taxpayers’ adoption for e-tax register machine were four variables found to be significant on the probability of adoption for electronic tax register machine. The variables that become statistically significant include: perceived usefulness, perceived risk, self-efficiency and timeliness. However, subjective norms has positive but statistically insignificant relationship with adoption of electronic tax register machine. Therefore, in the case of Benishangul-Gumuz regional state taxpayer, subjective norm have not considered as a factor that affect adoption of electronic tax register machine.

Keywords: Adoption, Electronic Tax register Machine, Benishanul-Gumuze Regional State    Taxpayers.

DOI: 10.7176/RJFA/13-3-01

Publication date: February 28^th 2022