The unified theory of acceptance and use of technology (UTAUT) and the goods and service tax (GST) application system

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.