||Understanding Citizens' Continuance Intention to Use Online Tax Payment: The Mediating Role of Evaluative Satisfaction and Moderating Role of Internet Usages Self-Efficacy and Evaluative Trust Belief
||Understanding Citizens' Continuance Intention to Use Online Tax Payment: The Mediating Role of Evaluative Satisfaction and Moderating Role of Internet Usages Self-Efficacy and Evaluative Trust Belief
||Institute of International Management (IIMBA--Master)
Continuance intention to use
Thai income tax payers
E-revenue website is considered as one of the successful online service platform among electronic government projects implemented by Thai Government. The objective of Thai e-Government is for the government agencies to coordinate and facilitate their services for public through electronic media and provide a quick response with 24-hour services and 7 days a week. Though, Thai e-revenue system was substantial accepted by more than seventy percent of the citizens, it is essential to maintain the users to continually use the system. Importantly, the stimulus of continuance intention must take into account. Analyzing the users’ continuance intention to use through the expectation-confirmation model of IT continuance will be able to determine the factors that would influence the continuance intention.
The research result based on primary data collection from the sample of 443 current e-revenue website’s users yield a highly significant effect of evaluative satisfaction on continuance intention to use e-revenue. And their perceived usefulness, perceived service quality, and confirmation toward e-revenue found to be importance stimuli in their satisfaction which in return leads to continuance intention to use. Conclusively, policy makers should take into consideration these set of factors in order to improve the e-revenue service, as consequently, to retain current users as well as increase more citizen to adopt the system.
TABLE OF CONTENTS III
LIST OF TABLES VI
LIST OF FIGURES VII
CHAPTER ONE INTRODUCTION 1
1.1 Research Background and Motivation. 1
1.2 Research Objectives and Contributions. 5
1.3 Research Structure. 7
CHAPTER TWO LITERATURE REVIEW 9
2.1 Theoretical Background. 9
2.1.1 Expectation-Confirmation Model (ECM) of IT Continuance. 9
2.1.2 Self-Efficacy in Information System. 12
2.2 Definitions of Relevant Research Variables. 14
2.2.1 Users’ Confirmation toward E-Revenue. 14
2.2.2 Evaluative Satisfaction. 21
2.2.3 Continuance Intention to Use E-Revenue. 21
2.2.4 Internet Usage Self-Efficacy. 22
2.2.5 Evaluative Trust Belief in E-Revenue. 23
2.2.6 Electronic Government; E-Government. 24
2.2.7 Thailand E-Revenue; E-Filling. 25
2.2.8 Personal Income Tax. 26
2.3 Developments of Research Hypotheses. 27
2.3.1 The Relationship between Users’ Confirmation toward E-Revenue and Evaluative Satisfaction. 27
2.3.2 The Relationship between Evaluative Satisfaction and Continuance Intention to Use E-Revenue. 29
2.3.3 The Mediating Effect of Evaluative Satisfaction. 31
2.3.4 Internet Usage Self-Efficacy as a Moderator. 32
2.3.5 Evaluative Trust Belief in E-Revenue System as a Moderator. 33
CHAPTER THREE RESEARCH DESIGN AND METHODOLOGY 37
3.1 Conceptual Framework. 37
3.2 Questionnaire Development and Sampling Plan. 38
3.3 Summary of Hypotheses. 38
3.4 Construct Measurement. 39
3.4.1 Internet Usage Self-Efficacy. 40
3.4.2 Evaluative Trust Believe in E-Revenue. 42
3.4.3 User’s Confirmation toward E-Revenue. 44
3.4.4 Evaluative Satisfaction. 47
3.4.5 Continuance Intention to Use E-Revenue. 49
3.4.6 Respondent Information. 50
3.5 Data Analysis Procedure. 50
3.5.1 Descriptive Statistics Analysis. 50
3.5.2 Confirmatory Factor Analysis and Reliability Test. 51
3.5.3 Common Method Variance. 52
3.5.4 Pearson Correlation Analysis. 52
3.5.5 Multiple Regression. 52
3.5.6 Hierarchical Multiple Regression. 53
CHAPTER FOUR RESEARCH RESULTS 54
4.1 Data Collection. 54
4.2 Descriptive Analysis and Pearson Correlation. 55
4.2.1 Characteristics of Respondents. 55
4.2.2 Mean and Variance of Measures. 57
4.2.3 Pearson Correlation. 60
4.3 Confirmatory Factor Analysis and Reliability Test. 62
4.4 Common Method Variance Test. 66
4.5 Hierarchical Regression for Mediating Variables. 67
4.6 Hierarchical Regression for Moderating Variables. 69
CHAPTER FIVE CONCLUSION AND SUGGESTIONS 76
5.1 Discussions and Conclusion. 76
5.1.1 Discussion. 76
5.1.2 Theoretical Implications. 80
5.1.3 Managerial Implication. 81
5.2 Limitation and Future Directions. 82
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