Determinants of Taxpayers’ Use Behavior of Cambodia Road Tax Mobile Payment in Siem Reap
DOI:
https://doi.org/10.14456/shserj.2023.46Keywords:
Taxpayers, Facilitating , Condition, Trust, Behavioral Intention, Use BehaviorAbstract
Purpose: Cambodia Road Tax Mobile Payment Application (CRTMPA) can increase versatility, faster transaction, greater convenience, time-saving, and lower costs. Therefore, this study examines determinants of taxpayers’ use behavior of CRTMPA in Siem Reap. 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: This quantitative study employs 500 taxpayers in Siem Reap 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: The Findings show that perceived usefulness, 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. On the contrary, perceived ease of use does not significantly impact behavioral intention. Conclusions: General Department of Taxation, tax branch directors, ICT policymakers, and related businesses should consider the significant factors to ensure the successful adoption of CRTMPA.
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