Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model ()
ABSTRACT
The study was conducted to
establish the factors affecting the adoption of e-tax services through the ZRA online system. In this study the UTAUT model
was used as the conceptual framework to generate five hypotheses which were
analysed after data collection and findings. The study assessed the factors
affecting the adoption of the e-tax services that were provided on the ZRA
online system in order to ascertain and identify whether actual usage of the
electronic services was affected by the five attributes of the UTAUT Model. The
Taro Yamane Formula was used in this study to derive the sample size of 100. The
locations site used to conduct the study was, Kamwala Trading area; survey questionnaire was used to collect data with
a 100% response rate. Quantitative data was collected from respondents
using a structured questionnaire. The questionnaire was generated based on the
UTAUT conceptual model. Descriptive analysis and Pearson’s correlation were
used to analyse the results. The results for H1 showed a Pearson correlation
coefficient of 0.000 which is statistically insignificant if the (sig.
1-tailed) < 0.05 indicated that there was no statistical significant
relationship between performance expectancy and the actual usage of e-tax
services by SMEs. However, the results from H2 indicated that there was a
strong positive relationship between effort expectancy and actual usage of
e-tax services by SMEs as the Pearson correlation indicates 0.620 at (sig.
1-tailed) < 0.05; H3 indicated that there was a moderate positive
relationship between social influence and the actual usage of e-tax services as
the Pearson’s correlation indicates 0.500 at (sig. 1-tailed) < 0.05; H4
indicated there is actually no relationship between Facilitating Conditions and
the actual usage of e-tax services by SMEs as the Pearson correlation indicated
zero at (sig. 1-tailed) < 0.05. H5 indicated that there is a strong positive
relationship between behavioural intentions and actual usage of e-tax services
by SMEs as the Pearson correlation indicates 0.791 at (sig. 1-tailed) <
0.05. The study concluded that the results suggest that, Performance expectancy, Effort expectancy and social
influence had a positive moderate correlation with the actual use of e-tax
services. Facilitating conditions and Behavioral Intentions had no relationship
with the actual use of e-tax Services.
KEYWORDS
Adoption,
E-Tax Payment,
UTAUT Model,
SMEs,
Actual Usage,
Performance Expectancy,
Effort Expectancy,
Social Influence,
Facilitating Conditions,
Behavioral Intentions,
Zambia
Share and Cite:
Chitakala, C. and Phiri, J. (2022) Factors that Affect SMEs in the Adoption of E-Tax Payment Systems in Zambia, the Case of Kamwala Trading Area-Based on UTAUT Model.
Open Journal of Business and Management,
10, 3395-3408. doi:
10.4236/ojbm.2022.106167.
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