E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors
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Abstract
Description
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.
Keywords
QA75 Electronic computers. Computer science