Factors Influencing the Decision to Utilize eTax Systems During the COVID-19 Pandemic: The Moderating Role of Anxiety of COVID-19 Infection

Abstract

This study examines the usage of eTax systems using the unified theory of acceptance and use of technology (UTAUT) as a theoretical base. A quantitative methodology using partial least squares-structural equation modelling (PLS-SEM) was used to test the study model against data collected from 209 taxpayers who completed the research questionnaire. The outcomes of this study manifest necessary theoretical extension of the UTAUT model and practical contributions during the pandemic of COVID-19. The findings of this study reveal that the behavioral intention to use eTax systems is highly influenced by performance expectancy, effort expectancy, social influence, social isolation, and anxiety about technology. Similarly, the behavioral intention of eTax systems and anxiety of COVID-19 infection demonstrate a substantial association with the actual usage of eTax systems. Interestingly, the study's findings also show that the anxiety of COVID-19 infection moderates the association bounded by usage intention and actual use of eTax systems.