Examining Taxpayers’ Behavior in Phnom Penh to Use Cambodia Road Tax Mobile Payment Application

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Delux Lim


Purpose: Cambodia Road Tax Mobile Payment Application (CRTMPA) was newly introduced in 2021, and the system requires a large adoption among its citizen. Hence, this study investigates the behavioral intention and use behavior of taxpayers in Phnom Penh to use CRTMPA. The conceptual framework is constructed with perceived usefulness, ease of use, trust, social influence, facilitating condition, behavioral intention, and use behavior. Research design, data, and methodology: 500 taxpayers in Phnom Penh who have experienced using road tax mobile payment applications were investigated. The sample techniques are judgmental and convenience sampling. The Item Objective Congruence (IOC) Index and the pilot test (n=50) conducted the content validity and internal consistency. Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were applied to analyze the data and test hypotheses. Results: All hypotheses are supported in this study. Perceived usefulness, perceived ease of use, social influence, and facilitating conditions significantly impact behavioral intention. Perceived ease of use also significantly impacts perceived usefulness. In addition, trust and behavioral intention significantly impact the use behavior of CRTMPA among Cambodian taxpayers. Conclusions: This study contributes to the General Department of Taxation, tax branch directors, ICT policymakers, and related businesses to improve the adoption rate of CRTMPA.


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Lim, D. (2023). Examining Taxpayers’ Behavior in Phnom Penh to Use Cambodia Road Tax Mobile Payment Application. AU-GSB E-JOURNAL, 16(2), 39-47. https://doi.org/10.14456/augsbejr.2023.25
Author Biography

Delux Lim

Ph.D. in Technology Education and Management, Graduate School of Business and Advanced Technology Management, Assumption University of Thailand.


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