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E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors
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Author(s): Aderonke A. Oni (Covenant University, Ota, Nigeria), Ugbedeojo Musa (Federal Polytechnic Idah, Idah, Nigeria)and Samuel Oni (Covenant University, Ota, Nigeria)
Copyright: 2020
Volume: 32
Issue: 1
Pages: 21
Source title:
Journal of Organizational and End User Computing (JOEUC)
Editor(s)-in-Chief: Sangbing (Jason) Tsai (International Engineering and Technology Institute (IETI), Hong Kong)and Wei Liu (Qingdao University, China)
DOI: 10.4018/JOEUC.2020010103
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Abstract
This paper focuses on investigating factors affecting e-revenue adoption in State Internally Revenue Service. The study utilizes a quantitative research methods. A conceptual research model to investigate factors affecting e-revenue was developed by integrating technology, organisation, and environment framework. The constructs employed in predicting e-revenue adoption include technological competence, financial cost, internal need, satisfaction with existing system, competitive pressure, taxpayer readiness, government regulation. Data were collected from 140 staff of the ICT department, collection departments, and some management staff of State Internal Revenue Service in three state of Nigeria. The data were analysed based on PLS-SEM using SmartPLS 3.0. The result shows that financial cost, level of satisfaction with existing system, internal need of the revenue agencies, government regulation, and competitive pressure are significant factors influencing the adoption of e-revenue in Nigeria.
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