Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance: does trust and awareness make difference?

Abstract

Purpose

The main purpose of the current study was to develop a new research model in the hope of providing a further understanding of Digital Taxation Information Systems (DTIS) usage and its impact on tax compliance by investigating the mediating role of trust in e-government services (TIE) and the moderating role of awareness (AW) toward these systems.

Design/methodology/approach

A quantitative research method approach with Partial Least Squares-Structural Equation Modelling (PLS-SEM) was employed to analyze the data collected.

Findings

The results indicated that DTIS usage is influenced by perceived usefulness (PU), perceived ease of use (PEU), attitude (ATT), knowledge (KN), subjective norm (SN), AW and TIE. Contrary to what is expected, AW does not moderate the association between SN and DTIS usage. Eventually, the results also revealed that TIE has mediated the association between trust in government (TIG) and DTIS usage.

Originality/value

This study provides thought-provoking empirical pieces of evidence about understanding the situation of DTIS usage and its impact on tax compliance among academic professors in Jordan. Furthermore, the study outcomes and discussion presented will help the Jordanian government improve and comprehensively formulate strategies to increase the tax compliance procedure.

Citation

Al-Okaily, M. (2024), "Advancements and forecasts of digital taxation information systems usage and its impact on tax compliance: does trust and awareness make difference?", Journal of Financial Reporting and Accounting, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-09-2023-0567