Enablers and Inhibitors of E-tax System Use:The Perspective of Dual-Factor Concepts

The aim of this study is to investigate the acceptance and rejection behavior of electronic tax system at the same time. This study applied a conceptual framework focused on the dual-factor concepts of "enablers" and "inhibitors" to illustrate users' desire to exercise the e-tax system. In the dual model the Theory of Consumption Value (TCV) and Status Quo Bias (SQB) have been used to describe the reason behind consumers' accepting or rejecting the e-tax system through perceived enablers and deliberate inhibitors. A survey has been conducted in Bangladesh to collect data from 422 taxpayers, and the structural equation model was used to validate the proposed model. We find that functional value, social value, and emotional value are seen to have positive and direct impacts on the user's preference to use the e-tax system, while user’s resistance to use adversely impacts the use of the e-tax system. The results also signify that the user's resistance to using the e-tax is due to switching costs, inertia, and perceived risk. Several suggestions are provided for the practitioners to implement the e-tax system successfully by eliminating resistance factors.