Individual Taxpayer Perceptions and E-Tax Filing: A Conditional Mediation Analysis

Abstract

This study investigates the factors influencing individual taxpayers’ intentions to use e-tax filing system to address the persistent issue of low tax return filing compliance in Sri Lanka. Based on the insights from the unified theory of acceptance and use of technology, it introduces a moderated-mediation model to address this issue from the perspective of individual taxpayers. The model integrates perceived usefulness, perceived ease of use and personal innovativeness as antecedents of the intention to use e-tax filing, with readiness for technology adoption as a mediator, and perceived risk and self-efficacy of taxpayers as moderators of the indirect effects of these antecedents on the intention to use it. Data were collected from a sample of 390 individual taxpayers using convenience sampling. A structured questionnaire was used to gather the data, which was then analyzed using the PROCESS procedure in SPSS to examine both mediation.