Exploring the factors influencing employees

Int. J. Public Sector Performance Management, Vol. 3, No. 2, 2017

Exploring the factors influencing employees’ satisfaction toward e-tax systems Qais Hammouri MIS Department, IT College, Yarmouk University, Irbid, Jordan Fax: (962)-27211128 Email: [email protected]

Emad Abu-Shanab* Accounting and Information Systems Department, College of Business and Economics, Qatar University, P.O. Box 2713, Doha, Qatar Fax: (974)-4403-5051 Email: [email protected] *Corresponding author Abstract: Governments across the world embraced the revolution in modern ICTs, where they are progressively investing into e-tax systems. The major factor influencing the success of such systems is level of employees’ satisfaction toward using e-tax systems. The majority of research reported an evaluation of E-Tax systems from taxpayers’ perspectives. This study evaluated Jordanian Electronic Tax System from employees’ perspective. Using a quantitative approach, employees’ responses were gathered regarding their satisfaction with the system. A sample of 47 employees was utilised and an instrument of 29 items was used in this study. Results indicated that perceived ease of use, IT background, incentives, and social influence are major predictors of employees’ satisfaction. Perceived usefulness was not significant in this relation. Discussion, conclusion and future work are stated at the end of this work. Keywords: e-government; e-tax; total acceptance model; TAM; information technology; incentives; social influence; satisfaction; ISTD; Jordan. Reference to this paper should be made as follows: Hammouri, Q. and Abu-Shanab, E. (2017) ‘Exploring the factors influencing employees’ satisfaction toward e-tax systems’, Int. J. Public Sector Performance Management, Vol. 3, No. 2, pp.169–190. Biographical notes: Qais Hammouri is a Master graduate from the MIS Program in Yarmouk University. He did some research in security of information systems, strategic issues of IT in businesses and e-government. He finished his Master from the MIS department in YU in 2016, and his Bachelor in CIS from Jordan University of Science and Technology in 2012.

Copyright © 2017 Inderscience Enterprises Ltd.

169

170

Q. Hammouri and E. Abu-Shanab Emad Abu-Shanab earned his PhD in Business Administration, in the MIS area from Southern Illinois University – Carbondale, USA, his MBA from Wilfrid Laurier University in Canada, and his Bachelor in Civil Engineering from Yarmouk University (YU) in Jordan. He is an Associate Professor in MIS. His research interests are in areas like e-government, technology acceptance, e-marketing, E-CRM, digital divide, IT project management, and E-learning. He has published many articles in journals and conferences, and authored three books in e-government. He worked as an Assistant Dean for Students’ Affairs, Quality Assurance Officer in Oman, and the Director of Faculty Development Center at YU. He was the MIS Department Chair for the year 2015–2016, and now he is an Associate Professor in the Accounting & Information Systems Department, College of Business and Economics, at Qatar University.

1

Introduction

The evolution of information and communication technology (ICT) resulted in a wide transformation toward automating business processes in all fields. Organisations in the 21st century adopted ICTs to transform manual processes into automated processes to reduce their costs, increase their revenues and improve performance (Macnish, 2012). Government authorities have embraced the digital revolution and utilised the new contributions of ICTs to be more transparent and to improve the services provided to citizens and businesses. Such transformation increased their competitive advantage by providing the potential of online resources (Ahmad et al., 2012; Prattipati, 2003). E-government systems are widely adopted by public authorities over the world; this indicates the increase of interactions between citizens and governments through e-government services. G2C context represent the interaction channel between governments and citizens (Akman et al., 2005). Active participation of government as well as citizens’ is an important factor to the success of e-tax systems (Bilal et al., 2015). On the other hand, e-tax systems are crucial because they support countries based on tax revenue from citizens and businesses (Barati et al., 2015). Tax is considered the major source of public income in Jordan, where it supports the needed expenses for health, social and educational sectors (Al-Naimat, 2013). Tax revenues come from tax collected from individuals and businesses. One of the major economic impacts of e-government applications is the growth in tax revenue (collection). E-tax system is one of e-government applications that help the government in reducing corruption, ensure transparency and accountability, and save significant costs in the process (Ahmad et al., 2012; Bhatnagar, 2003). E-tax system is considered an e-government service targeting citizens (based on a government to citizen environment, G2C) or businesses (based on a government to business environment, G2B). Such system enables taxpayers to file, conduct, and redeem their tax payments using ICTs or the Internet services (Barati et al., 2015; Economides and Terzis, 2008; Wasao, 2014).

Exploring the factors influencing employees’ satisfaction

171

The major objective of this study is to evaluate employees’ satisfaction levels based on a set of proposed constructs adopted from famous technology adoption theories and they are: perceived ease of use (PEOU), perceived usefulness (PU), IT background (ITB), incentives and social influence (SI). This study will try to understand e-tax systems, and their contributions to public service. The second section will explore the literature related to the topic. Section 3 will describe research model and design, and Section 4 will depict data analysis and discussion. Finally, conclusions and future work.

2

Literature review

E-tax system has recently gathered significant attention from researchers and academicians. Still, very limited research focused on investigating the factors that have an impact on the acceptance of e-tax systems from employees’ perspective (Ozgen and Turan, 2007). The purpose of this study is to evaluate the implemented e-tax system in Jordan from employees’ perspective. Our major objective from this section is to understand this technology better.

2.1 E-government in Jordan The Middle East is witnessing a huge transformation towards an opening for new technology utilisation. Economists proclaim that peace in the Middle East will make the area a major economic force (Dana, 2000). Jordan is one of the safest countries in the region, where its economic power resides in its environment for investment and open-minded leadership. The development in e-government is associated with the countries attractiveness for investment (Al-Azzam and Abu-Shanab, 2014) and its global competitiveness index (Abu-Shanab, 2016). ICT is the fastest sector in Jordan based on growth and attractiveness. E-government project in Jordan is an old initiative launched by his Majesty King Abdullah II in 2001 to provide high-quality services to citizens and businesses. Such initiative saves citizens the time and effort needed to acquire the service. E-government services also are available from any location, whether inside or outside Jordan (Jordan.gov.jo, 2012). Accordingly, the Ministry of Information and Communication Technology (MoICT) is responsible for implementing the e-government program in 2001. The actual launch of the program was delayed until the year 2003. The reported definition of e-government by the Jordanian initiative is “the ability to submit governmental transactions online and make payments electronically” (MoICT, 2015). The primary effort of e-government program in Jordan concentrated on launching an e-government portal, providing online government information, raising the public awareness, providing access to Internet resources, and developing the required technological components (Khasawneh et al., 2011). Research on e-government adoption in Jordan focused on previous famous theories and utilised many factors like PU, PEOU, SI, trust and many others (Abu-Shanab, 2014; Abu-Shanab and Abu-Baker, 2011). The Jordanian government also utilised the Facebook in promoting and reaching out for Jordanian citizens (Khasawneh and Abu-Shanab, 2013).

172

Q. Hammouri and E. Abu-Shanab

2.2 E-tax systems E-tax system is considered an e-government service and a modern communication channel that enables taxpayers to conduct their tax payment using the internet services (Anuar and Othman, 2010; Barati et al., 2015; Economides and Terzis, 2008). E-tax system facilitates the payment of direct taxes online by taxpayers and ensures the efficiency of tax collection process without the need to any paper documentation (Anuar and Othman, 2010; Ozgen and Turan, 2007; Rahim et al., 2012). E-tax filing and payment system is defined as a tax-return system aided by computer and internet services (Ozgen and Turan, 2007). Government suffered from a conventional tax system that was characterised by some of the barriers such as time consuming, inaccurate details, low service quality, higher risks of fraud and corruption, and the burden of paper and stationery use. With the rapid advancements of ICT and information systems (IS), governments around the world have realised the value of e-tax systems to overcome the previously mentioned issues and to deliver better services to citizens and businesses. Services that are free from bounded restrictions improve the level of employees and users satisfaction (Bilal et al., 2015; OECD, 2007). E-tax systems or e-filling systems are deployed to enable citizens to pay their taxes (Azmi et al., 2012). The USA government was the first in the world who introduced an e-tax system in 1986 (Kamarulzaman and Azmi, 2010). Turkey and Taiwan’s governments introduced their e-tax system in 1998 (Cakmak et al., 2011). The Australian government adopted e-tax system in 1999 (Ato, 2015), and South Korea introduced the etax system in 2002 (Hometax.go.kr, 2015). Japan’s government developed e-tax system in 2004 (Chatfield, 2009). The Malaysian government introduced the e-tax system in 2006 and realised enormous success on its e-government effort (Hussein et al., 2010; Rahim et al., 2012). Finally, the Jordanian Income and Sales Tax Department launched its e-government program in 2005 (Istd.gov.jo, 2007). E-tax system is considered an effective tool to fight tax evasion (Mello et al., 2009). Government authorities implemented e-tax system for gaining an advantage and attracting more tax submissions (Al-Naimat, 2013). The result includes faster refunds and filing, improved efficiency, and reduction in errors, more accuracy, elimination of delays, and reduced preparation time. E-tax systems also provide more electronic payment choices, increasing multi-tasking levels of employees, and provide more compliance with tax regulations (Andrea, 2008; Fu et al., 2006; Hanefah, 2007; Petersen and Washington, 1993; Wasao, 2014). Through e-tax system, governments aim to minimise corruption and improve transparency to reinforce trust in the project. For examples, the E-SAT system in Mexico accounts for 80% of all tax generated revenues and reduce significant costs associated with the service. Chile achieved significant savings by employing a tax online system (Bhatnagar, 2003). Government agencies utilised ICT in order to enhance tax administration by reducing the time of payment and human errors by automating procedures and making possible the payment of tax without any bounded restrictions (Wasao, 2014). From citizen’s perspective, it also provides faster processing, shorter wait time, shorter queues, less transportation cost and wage loss, easy recovery from errors, substantial improvement in reception area, less corruption, and improved transparency. For example, in the Chilean e-tax system, citizens need 12 hours to complete the taxation


173

process compared with the traditional tax system that needed 25 days (Bhatnagar, 2003). Table 1 depicts the benefits of e-tax system for both citizens and organisations. Table 1

Benefits of e-tax system

Stakeholder

Benefits

Citizens

•

Improved customer satisfaction by opening new channels to access tax services.

•

Better communication with taxpayers through reminders and feedback.

•

Provides ability to track status of transactions and payments electronically.

•

Provides taxpayer-friendly business processes.

•

Saves taxpayers’ time and cost.

•

Re-engineer business process to make them simpler.

•

Fast and taxpayer friendly systems.

•

More control on tax evasions.

•

Increased compliance and improved effective tax administration with an inclusive sight of all taxpayers’ transactions across taxes and business procedures.

•

Reduce cost by removing redundancy in processes.

•

Minimises manual tasks and automating daily works.

•

Provide 24 × 7 availability of e-tax services.

•

Integrate the system with various governmental agencies.

Organisations

Source: Summarised from TCS.com (2011)

2.3 Factors influencing the adoption of e-tax 2.3.1 The technology acceptance model Many studies utilised the technology acceptance model (TAM) to explore individual behaviours toward the acceptance of e-tax system (Tarhini et al., 2015). Cakmak et al. (2011) analysed the acceptance of ‘tax office automation system’ (VEDOP) between 185 tax officials in the city of Zonguldak in Turkey. In their research, they used the TAM to evaluate the acceptance of VEDOP system. Results showed that the major constructs of TAM are significant predictors of employees’ intention to use the VEDOP system. Moorthy et al. (2014) surveyed a sample of 116 academic staff from three public department and two private businesses of higher learning in Perak State in Malaysia to evaluate Malaysia Inland Revenue Board (IRBM) adoption intention. In their research they utilised the TAM to evaluate the acceptance of IRBM system. The study concluded that PEOU, PU, perceived security, perceived credibility are all related to the IRBM intention to use. In this study, we will utilise the two major constructs of TAM to assess employees’ satisfaction of e-tax system in Jordan.

174


PEOU is defined as “the extent to which a person believes that using a technology will be simple” (Davis, 1989; MdNor et al., 2008). PEOU is considered as an important factor influencing satisfaction (Doll and Torkzadeh, 1988; McHaney and Cronan, 1998) and expected effort (Barati and Bakhshayesh, 2015). In the context of e-tax area, PEOU is the extent to which employees believe that using e-tax system is not complicated and easy to interact with, and allows employees to perform their job in a little mental effort (Chau and Hu, 2001; Venkatesh and Davis, 2000; Saleh and Abu-Shanab, 2010), based on their personal technological capabilities (Rahim et al., 2012). PU: is defined as “the extent to which a person believes that the technology, under investigation, will enhance his/her productivity or job performance” (Davis, 1989). PU is recognised as a factor affecting users’ satisfaction and expected performance (Barati and Bakhshayesh, 2015; Horton et al., 2001). In the context of e-tax area, PU is the extent to which employees believe that using e-tax system would be useful for their jobs, saves their time, and improves their performance (Doll et al., 1998).

2.3.2 Employees’ satisfaction Information technology (IT) is a very important resource for enterprises to improve their organisational performance and has a significant influence on the way organisations function. Managers are expected to benefit from ICT as a key driver that enables organisations to achieve their goals and to enhance the ability of staff to complete jobs effectively and efficiently. Therefore, both employees and customers will definitely enjoy the benefits of IT (Dos Santos and Sussman, 2000). Satisfaction refers to the feeling that the employee has for his work (O’Reilly, 1991) and a symptom that indicates employees’ liking of their work (Ellickson and Logsdon, 2002). The nature of work is one of the most critical factors that might be used to evaluate the satisfaction of employees (Khan et al., 2012). Research indicated that the work itself has significant positive impact on employees’ satisfaction (Ting, 1997; Locke, 1995). Robbins et al. (2003, p.340) identified the reasons behind satisfaction from work as “the extent to which the job provides the individual with stimulating tasks, opportunities for learning and personal growth, and the chance to be responsible and accountable for results”. The term satisfaction fundamentally concentrates on employee’s attitude toward the organisation (Chen, 2006). Satisfaction has direct influence on the degree of absenteeism, commitment, performance and productivity. The dissatisfaction of workforce has a negative impact on the efficiency of organisations. Furthermore, it is critical for organisations to improve management efficiency towards workforce satisfaction (Parvin and Kabir, 2011). Based on the previous discussion, ICT implementation can be a critical factor that influences employees’ satisfaction.

2.3.3 User technological background The investigation of employees’ characteristics that affect their decisions to adopt new technologies is an important area of research. Employees, who are familiar with using computers and the internet technologies, are characterised as the most frequent users of e-government and have higher desire to adopt e-government services and applications (Asianzu and Maiga, 2012). Education and experience are important demographic characteristics that increase the probability of adopting new technology in different work


175

environments (Riddell and Song, 2012; Abu-Shanab, 2011). It is considered as a dominant factor that makes employees more satisfied with their work (Kadarisman, 2012). Education has a formative influence on three main individual dimensions: The mind, character, and physical ability. Thus, organisations should be concerned with such dimensions to attain a successful adoption of any new technology (Pons, 2004). IT workforce capability is considered a major factor for adopting e-government services and applications. It includes the skills, experience and knowledge needed to facilitate the delivery of e-government services to users efficiently and effectively (Arduini et al., 2010; Ibrahim and Zakaria, 2015). On the other hand, IT workforce capability can be a possible threat to e-government adoption when evaluated as low; similarly, low awareness and the lack of knowledge needed can inflict severe results on adoption (Jaeger, 2003; Sultan et al., 2012). Educational and experience level and familiarity with the Internet and computer technology have a significant influence on the ease of learning, using, and handling e-tax system (Ilias et al., 2009). ITB has a positive influence on trust in security and trust in privacy (McLeod et al., 2009). This depends on some of demographic characteristics like age, the rate of Internet use, access to computers at work, and experience in using etax system (Barati and Bakhshayesh, 2015). Fu et al. (2004) noted that demographic characteristics like gender, education, age, level of income, familiarity and experience of using computer and internet technology have significant influence on employees’ satisfaction toward e-tax system. On the contrary, education level (Islam et al., 2015) and gender (Ilias et al., 2009) were not significant in influencing satisfaction. Age is considered one of the most important factors that influence satisfaction of taxpayers or employees’ toward using e-tax or e-filing systems. Islam et al. (2015) indicated that younger respondents are more satisfied than the elders are toward using e-tax systems.

2.3.4 Incentives Many tax authorities need to change the attitude of employees toward technology. The word rewards or incentives are referring to benefits that employees receive from their jobs (Mottaz, 1988). Incentives play a vital role in improving and sustaining the commitment among workers and ensure a high standard of performance. Incentives also lead to increasing the level of efficiency and performance of employees and as a result improve the success of the organisation (Wang, 2004). It is an effective indicator of good quality practices by human resource management in various business environments (Nazir et al., 2015). Incentive system can encourage employees to adopt new technology by linking such practices to incentives tools (Talukder, 2012). Incentive tools like salaries, secondary benefits and intangible rewards have usually been used to encourage employees to use new technology as well as to improve the level of their satisfaction and performance (Balassanian and Wignaraja, 2006; Waqas et al., 2014). The absence of incentives is one of organisational barriers to technology adoption (Atkin et al., 2014). Korunka and Vitouch (1999) proclaimed that negative effects of IT implementations must be anticipated if such improvements do not include the enhancement of employee’s qualifications, which in turn contributes to job satisfaction.

176


Governmental agencies have control over incentive systems, which encourage employees to adopt e-government services and applications (Talukder, 2012). It can be utilised as a tool to improve employee’s satisfaction toward e-government services and applications (Ibrahim and Zakaria, 2015). Government authorities utilised incentive tools to motivate better performance and satisfaction in public sector. The Rwanda Revenue Authority (RRA) was founded in 1997 to manage the collection of taxes, customs and excise. RRA used various incentive forms to improve the performance of staff. The incentive strategy included financial rewards, positive recognition, and career advancement. These strategies lead to significant reduction in the cost of collecting taxes, increase in revenues, and reduction in corruption levels (Balassanian and Wignaraja, 2006). Research asserted that some type of financial incentive is necessary to ‘kick start’ the e-tax system among taxpayers and tax practitioners. In the UK, for example, the tax agency granted a £10 discount to each taxpayer who completes their tax return by using the e-tax system (Margetts and Yared, 2003). In Australia, the tax department offered extra month to individual taxpayers who adopt the electronic lodgement service (James and Wallschutzky, 1993). Barati and Bakhshayesh (2015) recommended that tax authorities should provide rewards and incentives for taxpayers to encourage them to use e-tax system; these include tax discount, returning tax quickly, and extending the time to send financial statement or tax complaints for the taxpayer. On the other hand, tax departments should improve tax incentives through exemptions and tax holiday’s campaigns to attract and encourage more taxpayers in the future (Atawodi and Ojeka, 2012). Lai et al. (2005) proposed several types of incentives that will motivate the use of e-tax system. These include speedy tax refunds, priority service for tax practitioners who use e-tax, extension of filing deadline for those who opt for e-tax, and cash rebates. Based on a distributed questionnaire among 600 tax practitioners (partners, directors, managers) in Malaysia, the speedy tax refunds was classified as the major incentive for accepting the e-tax system. In this study, we included incentives construct as a predictor that represent the influence of intrinsic and extrinsic incentives on improving the levels of employees’ satisfaction toward e-tax system in.

2.3.5 Social influence SI is defined by Venkatesh et al. (2003, p.425) as “the degree to which an individual perceives important that others believe he or she should use the new system”. Fishbein and Ajzen (1975) introduced subjective norm as a predictor of adoption and defined it as “one’s perception that most people who are important to him think he/she should or should not perform the behavior in question”. Subjective norm, social factors, and image are considered root constructs for SI (Bandyopadhyay and Fraccastoro, 2007). Many studies showed that SI has a direct impact on behavioural intention to accept IT use and e-government services (Anuar and Othman, 2010; Bandyopadhyay and Fraccastoro, 2007; Barati and Bakhshayesh, 2015; Gupta et al., 2015; Khanh, 2014; Mahadeo, 2009; Venkatesh et al., 2003).


177

In e-government context, SI describes the degree to which an individual believed that others thought they should use e-government services and applications. It can be classified into external and interpersonal. External SI includes mass media reports; expert opinions; and other non-personal information. On the other hand, interpersonal SI represents the word-of-mouth spread by friends, colleagues and superiors (Mahadeo, 2009). SI is considered as an important factor influencing employees’ satisfaction levels toward using e-tax system (Barati et al., 2014; Barati and Bakhshayesh, 2015; Lu et al., 2003). In Iran, a longitudinal study utilised data for 98,000 taxpayers to explore the factors affecting satisfaction to use e-tax system. The study found that SI and mental norms have a significant influence on satisfaction with e-tax system (Barati and Bakhshayesh, 2015). In India, Gupta et al. (2015) surveyed a sample of 201 participants from various organisations to investigate the effect of espoused culture on acceptance of e-tax system in an emerging economy. Results indicated that subjective norm is a significant factor influencing the acceptance of e-tax. Another study in Saudi Arabia concluded that SI is not significant when exploring the acceptance of e-government services and applications (Alshehri et al., 2012). The previous studies showed that SI is affected by the culture of population. It is considered as a key indicator to measure the awareness of people with positional benefits of e-government services and applications (Alshehri et al., 2012). In this study we will discuss the impact of SI on employees’ satisfaction levels toward using e-tax system in Jordan.

3

Research model and design

This research investigated the literature and concluded to a set of factors that are expected to influence the adoption of e-tax systems. The proposed research model adopted two factors from the TAM (PU and PEOU) with ITB, incentives, and SI. Satisfaction is used as a surrogate of technology adoption. Figure 1 depicts the proposed research model. The objective of this study was to answer the following question: RQ

What are the factors influencing the adoption of e-tax systems.

Figure 1

The proposed research model

178


Based on the proposed model, and the factors distilled from the literature, we stated the following hypotheses: H1

PEOU will have significant positive impact on employees’ satisfaction toward etax system.

H2

PU will have significant positive impact on employees’ satisfaction toward e-tax system.

H3

ITB will have significant positive impact on employees’ satisfaction toward e-tax system.

H4

Incentives will have significant positive impact on employees’ satisfaction toward e-tax system.

H5

SI will have significant positive impact on employees’ satisfaction toward e-tax system.

3.1 The instrument used This study utilised a questionnaire consisting of three sections; the first section included an introduction about the research to guarantee that respondents understand what/why they are filling the survey. The second section of the survey included 29 items measuring the five independent factors (PEOU, PU, ITB, incentives, and SI), and one dependent factor (satisfaction). The purpose of the survey is to determine the main factors influencing employees’ satisfaction toward using e-tax system in Jordan. The third part of the survey included few demographic-related questions like gender, age, job position, job experience, education level, and experience in using computerised systems.

3.2 Sample and sampling process Researchers need to ensure that their work will accurately reflect the population in which they are interested in Linda et al. (2008). A population is a collection of people, objects, countries, etc., that share a common characteristic of interest. The target population for this study includes employees who have the ability and experience to interact and use e-tax system in Income and Sales Tax Department (ISTD) in the Hashemite Kingdom of Jordan. Once a target population is defined, a sampling frame can be created, which is the set of cases from which the sample will be selected. When creating a sampling frame, researchers must consider how accurately it reflects the population. One way to ensure this is to define the population very specifically so that the definition describing the population reflects who is actually sampled. The questionnaire was distributed among all possible subjects that represent this study in the Northern part of Jordan. Such sampling is convenient (when focusing on Jordan, but can be exclusive when sampling the Northern part. The sample size collected is 50 of the available Jordanian employees in ISTD in Jordan. The total available employees working in the four Northern districts is equal to 113 employees, which makes


179

the response rate = 44%. Opening doors for all employees to participate in the study strengthen the reliability of the sampling process. The distribution of surveys by this way prevented the sampling bias, and ensured that research results and findings reflect the Jordanian experience. The responses collected were keyed in the statistical package for social sciences (SPSS). Three surveys were excluded because of severe missing values. The total number of usable surveys was 47. The demographics of the sample used are shown in Table 2. Table 2

The demographics of the sample used

Age

Gender

Category

Education

Survey

%

Category

Survey

%

Category

Survey

%

25–35

14

29.8%

Male

4

74.5%

High School

1

2.1%

36–45

27

57.4%

Female

12

25.5%

Bachelor

41

87.2%

Age > 45

6

12.8%

Missing

0

0

Master

5

10.6%

Missing

0

0

Total

47

100%

Missing

0

0

Total

47

100%

Total

47

100%

Job position Category

Experience in using computerised systems

Experience in ISTD Survey

%

Category

Survey

%

Category

Survey

%

Auditor

25

53.2%

1–7 year

12

25.5%

1–7 year

13

27.7%

IT

7

14.9%

8–14 year

24

51.1%

8–14 year

26

55.3%

Manager

10

21.3%

Year > 15

11

23.4%

Year > 15

8

17.0%

Missing

5

10.6%

Total

47

100%

Missing

0

0

Total

42

89.4%

Total

47

100%

4

Data analysis and discussion

A five-point Likert scale was used for measuring the variables with 1 representing ‘strongly disagree’; and 5 representing ‘strongly agree’. Based on social sciences research, a mean of 3.667 and above is considered high, 2.333 to less than 3.667 is considered moderate, and finally less than 2.333 is considered low. Table 3 shows the means and standard deviations of all items used for all six variables. Ten itmes were percieved moderately by employees, while all other items were higly perceived by ISTD employees. It might be convenient to look at the percentage of means exceeding four, where three items only lower than three. It is a good indicatior that ISTD employees are concious of the importance of E-Tax system, but not fully enthusiastic for it.

180


Table 3

Survey item statements

PEOU items

Mean SD

Q1 I would find it easy to use e-tax system

3.74 1.151

Q2 I believe the e-tax system will be easy to operate

3.68 1.045

Q3 It would be easy for me to become skilful at using e-tax system

3.81 1.014

Q4 I would find it is easy to make e-tax system do what I want to do

3.62 1.054

Q5 Instructions for using e-tax system will be easy to follow

4.13 0.741

PU items Q6 Using the e-tax system will improve my job quality

3.89 1.026

Q7 E-tax system will increase my job productivity

3.77 1.088

Q8 E-tax system will improve my job performance

3.51 1.101

Q9 E-tax system will give me more control over my work

3.70 1.061

Q10 E-tax system will enable me to do my job more quickly

3.77 1.005

ITB items….. “I believe my experience in…” Q11 … computer technology enables me to use e-tax system without training

3.11 1.387

Q12 … internet technology enables me to use e-tax system without training

2.77 1.463

Q13 … computer technology enables me to interact with the e-tax system without training

2.96 1.233

Q14 … internet technology enables me to interact with e-tax system without training

2.87 1.329

Incentives items (extrinsic and intrinsic motivations) Q15 I believe that bonuses encourage me to use e-tax system

3.85 1.142

Q16 I believe that salary raise encourages me to use e-tax system

4.00 1.142

Q17 I believe that promotion encourages me to use e-tax system

3.89 1.108

Q18 I believe that professional training encourages me to use e-tax system

3.85 1.103

Q19 I believe that employee recognition encourages me to use e-tax system

3.83 1.148

Q20 I believe that empowerment encourages me to use the e-tax system

3.89 1.220

SI items Q21 People who are imperative to me think that I should use e-tax system

4.21 1.141

Q22 People who are important to me think that I should use e-tax system

4.00 1.142

Q23 The senior management of ISTD will support my use of e-tax system

4.21 0.907

Q24 My colleagues at work think that I should use e-tax system

4.09 0.974

Q25 The government encourages the use of e-tax system

4.04 1.062

Satisfaction items Q26 I’m completely satisfied with the e-tax system

3.55 0.904

Q27 I’m comfortable when using e-tax system

3.55 0.880

Q28 I’m completely satisfied with the outcomes of my work from e-tax system

3.40 0.851

Q29 The use of e-tax system makes me more satisfied

3.62 0.874

Note: ‘N’ = 47; ‘Min’ = 1; ‘Max’ = 5


181

4.1 Reliability of instrument To evaluate the reliability of the survey instrument used, an internal consistency measure was calculated. This measure is known as Cronbach’s (1951) alpha, and it the most widely used measure of reliability. It mainly measures how well a collection of indicators describe a single latent construct. The lowest acceptable value for Cronbach’s alpha is 0.70, but in some cases 0.60 may also be acceptable; recommended value is above 0.80 (Hair et al., 2006). Table 4 indicates that the estimated values for Cronbach’s alpha ranged from 0.78 to 0.95, which exceed the acceptable threshold value of 0.60, and nearly above the recommended value of 0.8. The reliability for the measurement model indicated that the latent constructs are well explained by their corresponding indicators (the questionnaire items) and thus indicates the robustness and reliability of the model constructs. Table 4

Cronbach’s alpha for the used constructs

Construct name

Cronbach‘s alpha

N

PEOU

0.858

5

PU

0.922

5

ITB

0.951

4

Incentives (I)

0.956

6

SI

0.906

5

Satisfaction (S)

0.783

4

4.2 Correlations and multiple regression analysis To answer the research question and test the research hypotheses, the associations between variables should be estimated. Table 5 presents the bivariate correlations between each pair of variables. The Pearson’s correlation is used to find a correlation between at least two continuous variables. The value for Pearson's correlation can fall between 0.00 (no correlation) and 1.00 (perfect correlation). According to Cohen (1988), values lying in the range (0.1–0.29) suggest small correlation, values in the range (0.3–0.49) suggest medium correlation, and values in the range (0.5–1) suggest large correlation between the variables. Table 5 Constructs PEOU PU

Pearson’s bivariate correlations matrix PEOU

PU

ITB

I

SI

S

1 0.530**

1

ITB

0.295*

0.633**

1

I

0.611**

0.464**

–0.002

1

SI

0.482**

0.313*

–0.148

0.815**

1

S

0.704**

0.578**

0.471**

0.440**

0.494**

Notes: *Correlation is significant at the 0.01 level (two-tailed). **Correlation is significant at the 0.05 level (two-tailed).

1

182


The correlation matrix is an important tool to test for multicollinearity, which is the existence of highly correlated independent variables that compete for variance. Multicollinearity inflates the R2 and overestimate it against low values of betas from the IV side. Values above 0.8 need to be considered for multicollinearity (the correlation between incentives and SI). Such issue request us to do extra tests for multicollinearity, which is the variance inflation factor. The threshold of such measure is above 3, where it should be resolved. The values of VIF associated with our regression test are shown in Table 6 (last two columns, where we have two values that need to be resolved (for incentives and SI). Further discussion will be done after Table 6. Table 6 Constructs

The coefficient table of the regression analysis Unstand. coeff.

Sta. coeff.

t

Sig.

0.693

0.492

4.299

0.073 0.363

0.113 0.118

B

Std. error

Beta

(Constant)

0.248

0.357

PEOU

0.432

0.100

0.510

PU

0.054

0.104

ITB

0.196

0.070

Incentives

–0.258

SI

0.456

Collinearity test Tol.*

VIF**

0.000

0.528

1.89

0.519

0.607

0.374

2.68

2.799

0.008

0.443

2.26

-0.392

-2.283

0.028

0.252

3.97

0.598

3.870

0.000

0.311

3.22

Note: *Tolerance, **variance inflation factor.

Based on the results in the correlation matrix, we can see a high level of correlation between SI and incentives (beta = 0.815, p < 0.01). ITB also was significantly associated with PU (beta = 0.633, p < 0.01); the same correlation significance was estimated between incentives and PEOU (beta = 0.611, p < 0.01). Finally, the correlation between PU and PEOU yielded a significant association (beta = 0.530, p < 0.01). The rest of values are shown in Table 3, where most were less than 0.49 (the moderate correlation threshold.) The other side of the correlation matrix is the set of relationships between the dependent variable and the rest of the independent variables. Significant correlations were estimated between satisfaction and PEOU, with a beta value = 0.704 (highly correlated, with a p < 0.01). Similarly, PU (beta = 0.578, p < 0.01), SI (beta = 0.494, p < 0.01), ITB (beta = 0.0.471, p < 0.01) and incentives (beta = 0.0.440, p < 0.01) were all significantly associated with satisfaction. All correlations were high except the last one (Cohen, 1988). Multiple regression analysis is used to find out the relationship between the dependent and independent variables. Its purpose is to examine the proposed hypotheses. Regression analysis is defined as a statistical technique to analyse the association between the independent variables and one dependent variable. The coefficient of determination (R square value) indicates the strength of the collective relationship between the independent variables and dependent variable. The R2 value represents a scale used by social sciences research as follows: (0.2 or less) no or very weak association, (0.2–0.4) weak association, (0.4–0.6) moderate association, (0.6–0.8) strong association, (0.8–1.0) very strong to perfect association (Hair et al., 2006). The main objective of this study was to try to predict the levels of employees’ satisfaction toward using e-tax system in Jordan. Such question can be answered through


183

a multiple regression test using the five independent constructs (PEOU; PU; ITB; incentives; SI) and one dependent construct (satisfaction). Results of multiple regression analysis showed a significant prediction level, where the five constructs explained 69.5% of the variance in employees’ satisfaction (using an F test, the coefficient of determination R2 = 0.695 and F5,41 = 18.698, p < 0.001). Such model is considered a strong fit and powerful in explain the value of variance. Table 6 depicts the coefficient table from the regression analysis. As shown in the table, all independent variables are statistically significant expect PU construct with p value = 0.607, and the constant of the regression equation. Furthermore, PEOU and SI constructs are significant with a p value < 0.001. ITB construct is a significant predictor with a p value < 0.01. Incentives construct is also a significant predictor with a p value < 0.05. If we look at the standardised beta column, we can see that the highest beta value was for SI construct (beta = 0.598, p < 0.001), followed by PEOU construct (beta = 0.510, p < 0.001), followed by ITB construct (beta = 0.363, p < 0.05), and finally, incentive (beta = 0.–0.392, p < 0.05). The positive beta weights indicate that employees’ satisfaction toward using e-tax system is increased when the levels of SI, PEOU and ITB of employees increase. On the other hand, the value of beta for incentives (beta = –0.392, p < 0.05) indicated a negative direction which indicates that employees’ satisfaction toward e-tax system will be increased if incentives by the management is decreased. Such direction is not expected based on our conceptual review and is not assumed by our hypothesis. The VIF measure of the last two variables in Table 6 indicates also a multicollinearity issue, which encourages us to remove incentive from the regression model. Such decision is based on its negative direction (hypothesis is rejected) and based on its inflation with SI.

5

Conclusions and future work

The primary objective of this study was to identify the factors influencing employees’ satisfaction toward using e-tax systems in Jordan. ISTD launched e-government program at the beginning of 2005, which was considered as the first e-government program to be implemented in a public department in Jordan. This program is expected to provide a high quality service for both employees and taxpayers with less time and effort. Employees’ acceptance of e-tax system is measured by their satisfaction levels to use the system. Five factors (PEOU, PU, ITB, incentives, and SI) were assumed to have a significant influence on employees’ satisfaction to use e-tax system in Jordan. Regression results indicate that the five factors collectively explained 69.5% of variance in employees’ satisfaction to use Jordanian e-tax system. Among those factors, only PU showed no significant influence on employees’ satisfaction toward using e-tax system. PEOU, ITB, incentives and SI were found to be significant predictors of employees’ satisfaction toward using e-tax system. PU was found to have no significant influence on employees’ satisfaction levels toward using e-tax system. This finding does not correspond with the results reported by previous research (Barati and Bakhshayesh, 2015; Bilal et al., 2015; Cakmak et al., 2011; and Moorthy et al., 2014). This result means that even though employees perceive e-tax system in Jordan as useful, it does not necessarily increase their satisfaction. The result does not mean a negative or positive correlation, but still means no association.

184


SI is found to be the strongest predictor of employees’ satisfaction to use Jordanian e-tax system among the study variables. This result concurs with the study conducted by Barati et al. (2014) where they reported that SI has a significant effect on employees’ satisfaction toward using e-tax system. Similar results were also reported by Barati and Bakhshayesh (2015) and Gupta et al. (2015), but contradict with the findings reported by Alshehri et al. (2012). Positive significant effect between SI and employees’ satisfaction in our study indicates that ISTD employees tend to listen to other people perceptions and experiences before performing tasks in new technologies. Since the existence of Jordanian e-tax system in the community is relatively new, employees need the required support from the senior management. The significant relationship between PEOU and employees’ satisfaction found in this study conforms to the results reported by many studies (Barati and Bakhshayesh, 2015; Bilal et al., 2015; Cakmak et al., 2011; Davis, 1989; Moorthy et al., 2014). This result indicates that when a system is easy to use, then employees’ satisfaction levels will increase. ITB is also found to have significant influence on employees’ satisfaction toward using e-tax system in Jordan. This result corresponds with the results reported by Fu et al. (2004) and Ilias et al. (2009). Positive significant effect between ITB and employees’ satisfaction in our study indicates that familiarity and experience in information technology enable ISTD employees to use e-tax system without being trained. In the other words, if employees have the required knowledge in the IT field, they will likely to increase the levels of their satisfaction toward using e-tax system. Incentives failed to support our prediction based on its direction in the relationship. The relationship between incentives and satisfaction was negatively associated which was surprising to the authors as responses yielded a negative direction. The meaning of such result is that incentives can be a significant predictor, but in a negative way; the more we put emphasis on incentives the less employees would be satisfied. This result contradicts with the results reported by Lai et al. (2005). In the present study, we proposed two types of incentives; the first type is intrinsic incentives, which include professional training, recognition, and empowerment. The second type is extrinsic incentives and they include bonuses, salary raise, and promotion. Negative significant effect between incentives and employees’ satisfaction in this study indicates that the relationship exists but need more experimentation for the direction and the logic behind such result. Table 7 lists the hypotheses and their results. Table 7

Hypotheses results

Hypotheses H1: PEOU Æ Satisfaction

Sig.

Supported

0.000

Yes

H2: PU Æ Satisfaction

0.607

No

H3: ITB Æ Satisfaction

0.008

Yes

H4: Incentives Æ Satisfaction

0.028

No*

H5: SI Æ Satisfaction

0.000

Yes

Note: *Rejected based on direction.


185

5.1 Research implications Most governments in developing countries are challenged by the low level of employees' satisfaction with e-government programs. The results of this empirical test indicated the importance of PEOU, SI, and ITB. Public employees seem to be influence by their social status (union or collegiality), and their background (IT-related). On the other hand, the surprise of negative direction of incentives as a predictor of satisfaction open doors to many question related to such important factor. Finally, this study is among the few not to support the role of PU, where employees feel the ease of use is a more significant predictor of their satisfaction. Our research outcomes are believed to assist e-government officials and decision makers in Jordan and any other country with similar characteristics to better position their strategies to motivate and improves the levels of employees’ satisfaction in these programs. The findings of this study imply that if the e-tax system is not easy to use, it is unlikely to be used. Thus, tax authorities need to work closely with the system and software developers to ensure that the e-tax system is easy to use. In addition, improving users ITB, and encouraging them through a social system (colleagues and superiors) will improve their satisfaction. On the other hand, this research failed to confirm the stability of the original TAM in Jordanian e-tax context.

5.2 Limitations and future work The research relied upon a single case study to identify the factors that influence employees’ satisfaction toward using e-tax system in Jordan. It is better to use multiple case studies in order to create a diverse set of factors affecting employees’ satisfaction levels regarding e-government services and applications (Alshehri et al., 2012). The major limitation of this work is that it focuses on one e-tax system and in one country, which is why it may not be able to be generalised for all systems and countries. Another limitation is the lack of the detailed information about the factors influencing satisfaction from employees’ point of view toward using e-tax system as a modern perspective of e-government programs. To increase the generalisation of this finding, future research might employ a larger sample so that it can be generalised to the whole country. Further research can be done to investigate the levels of taxpayers’ satisfaction to use e-tax system in Jordan. Furthermore, since this study was a quantitative research that evaluated employees’ satisfaction levels toward using Jordanian e-tax system and extended the TAM, it would be interesting to do a qualitative evaluation by conducting a set of interviews within the tax authority. The study can investigate the issues that have been faced, by the tax authority in implementing the system and in interacting with the employees. The results of such direction can be very helpful in improving the quality of the system. On the other hand, further research can be done on the satisfaction levels of other electronic services currently being provided by the governments.

186


References Abu-Shanab, E. (2011) ‘Education level as a technology adoption moderator’, Proceedings of the 3rd IEEE International Conference on Computer Research and Development (ICCRD 2011), Shanghai, China, 11–13 March 2011, pp.324–328. Abu-Shanab, E. (2014) ‘Antecedents of trust in e-government services: an empirical test in Jordan’, Transforming Government: People, Process and Policy, Vol. 8, No. 4, pp.480–499. Abu-Shanab, E. (2016) ‘Global competitiveness improvement: e-government as a tool’, International Journal of Innovation, Management and Technology, Vol. 7, No. 3, pp.111–114. Abu-Shanab, E. and Abu-Baker, A. (2011) ‘Evaluating Jordan’s e-government website: a case study’, Electronic Government: An International Journal, Vol. 8, No. 4, pp.271–289. Ahmad, M.O., Markkula, J. and Oivo, M. (2012) ‘Factors influencing the adoption of e-government services in Pakistan’, Paper presented at the Proceedings of the 9th European, Mediterranean & Middle Eastern Conference on. Akman, I., Ali, Y., Mishra, A. and Arifoglu, A. (2005) ‘E-government: a global view and an empirical evaluation of some attributes of citizens’, Government Information Quarterly, Vol. 22, No. 2, pp.239−257. Al-Azzam, A. and Abu-Shanab, E. (2014) ‘E-government: the gate for attracting foreign investments’, The 6th International Conference on Computer Science and Information Technology (CSIT 2014), IEEE Conference, Amman, Jordan, 26–27 March 2014, pp.161–165. Al-Naimat, S.M.A. (2013) ‘Theoretical and analytical study of tax law in Jordan according to the: income tax and sales tax and its relationship with revenues and tax evasion’, International Journal of Financial Research, Vol. 4, No. 3, pp.107–126. Alshehri, M., Drew, S., Alhussain, T. and Alghamdi, R. (2012) ‘The effects of website quality on adoption of e-government service: an empirical study applying UTAUT model using SEM’, 23rd Australasian Conference on Information Systems. Andrea, F. (2008) ‘More keen on e-filing’, The Star Online, April 14, 2008 [online] https://efiling.kehakiman.gov.my/eFiling/# (accessed 5 November 2008). Anuar, S. and Othman, R. (2010) ‘Determinants of online tax payment system in Malaysia’, International Journal of Public Information Systems, Vol. 1, No. 1, pp.17–32. Arduini, D., Belotti, F., Denni, M., Giungato, G. and Zanfei, A. (2010) ‘Technology adoption and innovation in public services the case of e-government in Italy’, Information Economics and Policy, Vol. 22, No. 3, pp.257–275. Asianzu, E. and Maiga, G. (2012) ‘A consumer based model for adoption of e-tax services in Uganda’, International Information Management Corporation, Vol. 34, No. 2, pp.1–15. Atawodi, O.W. and Ojeka, S.A. (2012) ‘Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria’, International Journal of Business and Management, Vol. 7, No. 12, pp.87–96, ISSN 1833-3850. Atkin, D., Chaudhry, A., Chaudry, S., Khandelwal, A.K. and Verhoogen, E.A. (2014) Organizational Barriers to Technology Adoption: Evidence from Soccer-Ball Producers in Pakistan, National Bureau of Economic Research, USA. Ato (2015) E-tax [online] http://www.itnews.com.au/news/ato-to-kill-off-e-tax-401902 (accessed October 2015). Azmi, A.A.C., Kamarulzaman, Y. and Hamid, N.H.A. (2012) ‘Perceived risk and the adoption of tax e-filing’, World Applied Sciences Journal, Vol. 20, No. 4, pp.532–539. Balassanian, D. and Wignaraja, K. (2006) ‘Incentive systems: incentives, motivation, and development performance’, A UNDP Capacity Development Resource., Vol. 5, No. 1, pp.1–25. Bandyopadhyay, K. and Fraccastoro, K.A. (2007) ‘The effect of culture on user acceptance of information technology’, Communications of the Association for Information Systems, Vol. 19, No. 1, p.23.


187

Barati, A. and Bakhshayesh, S. (2015) ‘Electronic tax system and the facing challenges (case study: Kermanshah Province tax payers)’, Indian Journal of Fundamental and Applied Life Sciences, Vol. 5, No. S1, pp.480–497, ISSN: 2231–6345. Barati, A., Moradi, P., Ahmadi, B. and Azizpour, P. (2014) ‘A study of the models for adoption of e-tax returns from the perspective of taxpayers’, Indian Journal of Fundamental and Applied Life Sciences, Vol. 4, No. S1, pp.1923–1939. Barati, A., Najafi, A., Azizpour, P. and Shokrinia, M. (2015) ‘Implementing the e-tax system, an effective factor in resistive economy (case study: Kermanshah taxpayers)’, Indian Journal of Fundamental and Applied Life Sciences, Vol. 5, No. S1, pp.367–382. Bhatnagar, S. (2003) The Economic and Social Impact of E-Government, Background Paper for UNDESA publication: E-government – the Citizens and the State: Debating Governance in the Information Age, World Public Sector Report [online] http://www.iimahd.ernet.In/~ subhash/pdfs/UNDESAeGovReport. pdf (accessed November 2015). Bilal, A., Hashmi, M. and Fiaz, M. (2015) ‘Impact of self-support factors on citizens’ e-tax adoption behavior: an empirical study’, Sindh University Research Journal (Science Series), Vol. 47, No. 1, pp.113–118. Cakmak, A.F., Benk, S. and Budak, T. (2011) ‘The acceptance of tax office automation system (VEDOP) by employees: factorial validation of Turkish adapted Technology Acceptance Model (TAM)’, International Journal of Economics and Finance, Vol. 3, No. 6, pp.107–116. Chatfield, A.T. (2009) ‘Public service reform through e-government: a case study of ‘e-tax’ in Japan’, Asymptotic and Computational Methods in Spatial Statistics, Vol. 7, No. 2, pp.135–146. Chau, P.Y.K. and Hu, P.J. (2001) ‘Information technology acceptance by individual professionals: a model comparison approach’, Decision Sciences, Vol. 32, No. 4, pp.699–719. Chen, C. (2006) ‘Job satisfaction, organizational commitment, and flight attendants turnover intentions: a note’, Journal of Air Transport Management, Vol. 12, No. 1, pp.274–276. Cohen, J.W. (1988) Statistical Power Analysis for the Behavioral Sciences, 2nd ed., Lawrence Erlbaum Associates, Hillsdale, NJ. Cronbach, L.J. (1951) ‘Coefficient alpha and the internal structure of tests’, Psychometrika, Vol. 16, No. 3, pp.297–334. Dana, L.P. (2000) Economies of the Eastern Mediterranean Region: Economic Miracles in the Making, Singapore, London and Hong Kong, World Scientific Publishing Co Inc., Singapore, ISBN: 981-02-4474-6. Davis, F. (1989) ‘Perceived usefulness, perceived ease of use, and user acceptance of information technologies’, Management Information Systems Quarterly, Vol. 13, No. 3, pp.319–340, doi:10.2307/249008. Doll, W., Hendrickson, A. and Xiandong, D. (1998) ‘Using Davis’s perceived usefulness and ease of use instruments for decision making: a confirmatory and multi-group invariance analysis’, Decision Sciences, Vol. 29, No. 4, pp.839–869. Doll, W.J. and Torkzadeh, G. (1988) ‘The measurement of end-user computing satisfaction’, MIS Quarterly, Vol. 12, No. 2, pp.259–274. Dos Santos, B. and Sussman, L. (2000) ‘Improving the return on IT investment: the productivity paradox’, International Journal of Information Management, Vol. 20, No. 6, pp.429–440. Economides, A.A. and Terzis, V. (2008) ‘Evaluating tax sites: an evaluation framework and its application’, Electronic Government, an International Journal, Vol. 5, No. 3, pp.321−344. Ellickson, M.C. and Logsdon, K. (2002) ‘Determinants of job satisfaction of municipal government employees’, Public Personnel Management, Vol. 31, No. 3, pp.343–358. Fishbein, M. and Ajzen, I. (1975) Belief, Attitude, Intention, and Behaviour: An Introduction to Theory and Research., Addison-Wesley, Reading, MA.

188


Fu, J., Chao, W. and Farn, C. (2004) ‘Determinants of taxpayers’ adoption of electronic filing methods in Taiwan: an exploratory study’, Journal of Government Information, Vol. 30, No. 5, pp.658–683. Fu, J., Farn, C. and Chao, W. (2006) ‘Acceptance of electronic tax filing: a study of tax payer intentions’, Information and Management, Vol. 43, No. 1, pp.109–126. Gupta, G., Zaidi, S., Udo, G. and Bagchi, K. (2015) ‘The effect of espoused culture on acceptance of online tax filing services in an emerging economy’, Advances in Business Research, Vol. 6, No. 1, pp.14–31. Hair, J.F., Black, W.C., Babin, B.J., Anderson, R.E. and Tatham, R.L. (2006) Multivariate Data Analysis, Vol. 6, Pearson Prentice Hall, Upper Saddle River, NJ. Hanefah, M.M. (2007) Tax Systems Taxpayer: Compliance and Specific Tax Issues, Universiti Utara Malaysia Press, Sintok. Hometax.go.kr (2015) E-Tax of South Korea [online] https://www.hometax.go.kr (accessed 29 November 2015). Horton, R., Buck, T., Waterson, P. and Clegg, C. (2001) ‘Explaining intranet use with technology acceptance model’, Journal of Information Technology, Vol. 16, No. 4, pp.237–249. Hussein, R., Mohamed, N., Ahlan, A.R., Mahmud, M. and Aditiawarman, U. (2010, April) ‘An integrated model on online tax adoption in Malaysia’, European, Mediterranean & Middle Eastern Conference on Information Systems (EMCIS), pp.1–16. Ibrahim, O.A. and Zakaria, N.H. (2015) ‘Towards the development of an adoption model for egovernment services in developing countries’, in PACIS, p.137. Ilias, A., Razaq, M. and Yasoa, M. (2009) ‘Taxpayers’ attitude in using e-filing system: is there any significant difference among demographic factors’, Journal of Internet Banking and Commerce, Vol. 14, No. 1, pp.1–13. Islam, A., Yusuf, D. and Bhuiyan (2015) ‘Taxpayers’ satisfaction in using e-filling system in Malaysia: demographic perspective’, The Social Sciences, Vol. 10, No. 2, pp.160–165. Istd.gov.jo (2007) ISTD_E-government [online] http://www.istd.gov.jo/ISTD (accessed 5 November 2015). Jaeger, P.T. (2003) ‘The endless wire: e-government as global phenomenon’, Government Information Quarterly, Vol. 20, No. 4, pp.323–331. James, S. and Wallschutzky, I. (1993) ‘Return to the future: the case of electronic submitted tax returns’, British Tax Review, Vol. 5, No. 38, pp.401–405. Jordan.gov.jo (2012) The Jordanian E-Government Program Website [online] http://www.jordan.gov.jo (accessed 3 November 2015). Kadarisman, M. (2012) ‘Analysis on factors that influence job satisfaction of government employees’, Journal of Administrative Science & Organization, Vol. 19, No. 1, pp.55–68, ISSN 0854-3844, Accredited by DIKTI Kemendiknas RI No: 64a/DIKTI/Kep/2010. Kamarulzaman, Y. and Azmi, A.A.C. (2010) ‘Tax e-filing adoption in Malaysia: a conceptual model’, Journal of E-government Studies and Best Practices, Vol. 2010 (2010), pp.1–6. Khan, A.H., Nawaz, M.M., Aleem, M. and Hamed, W. (2012) ‘Impact of job satisfaction on employee performance: an empirical study of autonomous medical institutions of Pakistan’, African Journal of Business Management, Vol. 6, No. 7, pp.2697–2705. Khanh, N.T.V. (2014) The Critical Factors Affecting E-Government Adoption: A Conceptual Framework in Vietnam, arXiv preprint arXiv:1401.4876. Khasawneh, R. and Abu-Shanab, E. (2013) ‘E-government and social media sites: the role and impact’, World Journal of Computer Application and Technology, July 2013, Vol. 1, No. 1, pp.10–17. Khasawneh, S., Jalghoum, Y., Harfoushi, O. and Obiedat, R. (2011) ‘E-government program in Jordan: from inception to future plans’, International Journal of Computer Science Issues IJCSI, Vol. 8, No. 1, pp.568–582.


189

Korunka, C. and Vitouch, O. (1999) ‘Effects of the implementation of information technology on employees’ strain and job satisfaction: a context-dependent approach’, Work & Stress, Vol. 13, No. 4, pp.341–363. Lai, M.L., Obid, S.N.S. and Meera, A.K. (2005) ‘Tax practitioners and the electronic filing system: an empirical analysis’, Academy of Accounting and Financial Studies Journal, Vol. 9, No. 1, pp.93–109. Linda, K., Amy, D. and Thomas, D. (2008) Essentials of Social Research, McGraw Hill Open University Press, UK. Locke, E.A. (1995) ‘Commentary. the micro-analysis of job satisfaction. comments on Taber and Alliger’, Electronic version, J. Organ. Beh, Vol. 16, No. 2, pp.123–126. Lu, J., Yu, C., Liu, C. and Yao, J. (2003) ‘Technology acceptance model for wireless internet’, Internet Research: Electronic Networking Applications and Policy, Vol. 13, No. 3, pp.206–222. Macnish, K. (2012) ‘Unblinking eyes: the ethics of automating surveillance’, Ethics Inf Technol, Vol. 14, No. 1, pp.151–167. Mahadeo, J.D. (2009) ‘Towards an understanding of the factors influencing the acceptance and diffusion of e-government services’, Electronic Journal of E-Government, Vol. 7, No. 4, pp.391–402. Margetts, H. and Yared, H. (2003) ‘Incentivization of e-government’, To accompany Transforming Performance of HM Customs and Excise through Electronic Service Delivery, For the UK National Audit Office, Session, 4. McHaney, R. and Cronan, T.P. (1998) ‘Computer simulation success: on the use of the end-user computing satisfaction instrument: a comment’, Decision Sciences, Vol. 29, No. 2, pp.525–535. McLeod, A., Pippin, S. and Mason, R. (2009) ‘Individual taxpayer intention to use tax preparation software: examining experience, trust, and perceived risk’, Journal of Information Science and Technology, Vol. 6, No. 1, pp.25–44. MdNor, K., Abu-Shanab, E. and Pearson, J. (2008) ‘Internet banking acceptance in Malaysia based on the theory of reasoned action’, Journal of Information Systems and Technology Management, Vol. 5, No. 1, pp.3–14. Mello, N.O., Dias, E.M., Fontana, C.F. and Fernandez, M.L.A. (2009, July) ‘The implementation of the electronic tax documents in Brazil as a tool to fight tax evasion’, Proceedings of the 13th WSEAS International Conference on Systems, pp.449–456, World Scientific and Engineering Academy and Society (WSEAS). MoICT (2015) Jordan Ministry of Information and Communication Technology Website, Jordan E-government final report, chapter three; International Best Practices in E-government [online] http://www.moict.gov.jo/ (accessed on 3 November 2015). Moorthy, M.K., Samsuri, A.S.B., Hussin, S.B.M., Othman, M.S.B. and Chelliah, M.K. (2014) ‘E-filing behaviour among academics in Perak State in Malaysia’, Technology and Investment, Vol. 5, No. 1, pp.79–94. Mottaz, C.J. (1988) ‘Determinants of organizational commitment’, Human Relations, Vol. 41, No. 6, pp.467–482. Nazir, S., Qun, W., Akhtar, M.N., Shafi, A. and Nazir, N. (2015) ‘Financial rewards climate and its impact on employee attitudes towards job satisfaction in the retail organizations’, European Scientific Journal, Vol. 11, No. 1. pp.351–364. OECD (2007) OECD E-Government Studies Turkey, OECD Publications, Paris [online] http://dx.doi.org/10.1787/9789264028456-en (accessed November 2015). O'Reilly III, C.A. (1991) ‘Organizational behavior: where we’ve been, where we’re going’, Annual Review of Psychology, Vol. 42, No. 1, pp.427–458.

190


Ozgen, F.B. and Turan, A.H. (2007, September) ‘Usage and adoption of online tax filing and payment system in tax management: an empirical assessment with technology acceptance (TAM) model in Turkey’, 9th International Scientific Conference, Management Horizons: Visions and Challenges, Vytautas Magnus University, Kaunas. Parvin, M.M. and Kabir, M.N. (2011) ‘Factors affecting employee job satisfaction of pharmaceutical sector’, Australian Journal of Business and Management Research, Vol. 1, No. 9, p.113. Petersen, J.F. and Washington, K.A. (1993) ‘Why electronic filing is hot’, Journal of Accountancy, Vol. 4, No. 1, pp.68–70. Pons, A. (2004) ‘E-government for Arab countries’, Journal of Global Information Technology Management, Vol. 7, No. 1, pp.30–46. Prattipati, S.N. (2003) ‘Adoption of eGovernment: differences between countries in the use of online government service’, Journal of American Academy of Business, Vol. 3, Nos. 1–2, pp.386−391. Rahim, M.A., Ahmad, J., Aziz, R.A., Hamid, K.C.A. and Nen, Z.M. (2012, June) ‘The promotion of electronic filing technology’, 2012 IEEE Symposium on Humanities, Science and Engineering Research (SHUSER), pp.1603–1606, IEEE. Riddell, W.C. and Song, X. (2012) The Role of Education in Technology Use and Adoption: Evidence from the Canadian Workplace and Employee Survey. Robbins, S.P., Odendaal, A. and Roodt, G. (2003) Organizational Behavior, 9th ed., Prentice-Hall International, Cape Town. Saleh, Z. and Abu-Shanab, E. (2010) ‘The role of risk related knowledge in the diffusion of internet innovations’, Journal of Information Knowledge Management, March 2010, Vol. 9, No. 1, pp.31–39. Sultan, A., AlArfaj, K.A. and AlKutbi, G.A. (2012) ‘Analytic hierarchy process for the success of e-government’, Business Strategy Series, Vol. 13, No. 6, pp.295–306. Talukder, M. (2012) ‘Factors affecting the adoption of technological innovation by individual employees: an Australian study’, Procedia-Social and Behavioral Sciences, Vol. 40, No. 2012, pp.52–57. Tarhini, A., Arachchilage, N., Masa’deh, R. and Abbasi, M. (2015) ‘Critical review of theories and models of technology adoption and acceptance in information system research’, International Journal of Technology Diffusion (IJTD), Vol. 6, No. 4, pp.58–77. TCS.com (2011) RSS [online] http://www.tcs.com/rss_feeds/Pages/feed.aspx?f=cFeedburner: http://feeds2.feedburner.com/tcscasestudies (accessed 7 November 2015). Ting, Y. (1997) ‘Determinants of job satisfaction of federal government employees’, Public Personnel Management, Vol. 26, No. 3, pp.313–334. Venkatesh, V. and Davis, F.D. (2000) ‘A theoretical extension of the technology acceptance model: four longitudinal field studies’, Management Science, Vol. 46, No. 2, pp.186–204. Venkatesh, V., Morris, M.G., Davis, G.B. and Davis, F.D. (2003) ‘User acceptance of information technology: toward a unified view’, MIS Quarterly, Vol. 27, No. 3, pp.425–478. Wang, Y. (2004) ‘Observations on the organizational commitment of Chinese employees: comparative studies of state-owned enterprises and foreign-invested enterprises’, The International Journal of Human Resource Management, Vol. 15, Nos. 4–5, pp.649–664. Waqas, A., Bashir, U., Sattar, M.F., Abdullah, H.M., Hussain, I., Anjum, W., Ali, M. and Arshad, R. (2014) ‘Factors influencing job satisfaction and its impact on job loyalty’, International Journal of Learning and Development, Vol. 4, No. 2, pp.141–161, ISSN 2164-4063. Wasao, D. (2014) The Effect of Online Tax System on Tax Compliance Among Small Taxpayers in East of Nairobi Tax District, Doctoral dissertation, University of Nairobi.