Barriers and Drivers of e-Tax System Acceptance: A Quantitative Case Study from Thailand
Keywords:
e-Tax invoice, e-Tax invoice by e-mail, Electronics invoicing, e-Tax invoice systemAbstract
This quantitative case-study research examines the factors that influenced customer acceptance of the e-Tax invoice by e-mail channel during Company XYZ’s 2022 implementation in Thailand. Data from 251 corporate clients in five Sales Areas (SA) were analyzed with multiple regression and one-way ANOVA. Perceived Usefulness (PU) (β = .19, p = .001), Perceived Ease of Use (PEOU) (β = .21, p = .001) and Attitude Toward Using (ATT) (β = .54, p < .001) all showed significant positive effects on Behavioral Intention (BI) and together explained 49 percent of its variance. Tukey post-hoc tests revealed that clients in Bangkok and Vicinity, the Central region and the East scored higher on intention than those in the North and Northeast (p < .001), underscoring a regional digital divide that complicated deployment. The results indicate that seamless system integration, low set-up effort and positive user attitudes were critical success factors, whereas weak infrastructure in the North and Northeast remained a major barrier. Recommendations include bundling digital-signature certificates with onboarding and partnering with regional internet service providers. The findings offer transferable lessons for other Thai SMEs planning similar e-Tax implementations.
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