Incentive Factors Tax Filing on Internet and Technology Acceptance Affecting the Efficiency of Filing Personal Income Tax in Upper Northern Provincial Cluster 1

Abstract

          This research consists purposes were to study 1) the incentive factors affecting the efficiency of filing personal income tax in the field of on-time and complete and accurate information in upper northern provincial cluster 1. 2) Tax filing on internet factors affecting the efficiency of filing personal income tax in the field of on-time and complete and accurate information in upper northern provincial cluster 1, and 3) the technology acceptance factors affecting the efficiency of filing personal income tax in the field of on-time and complete and accurate information in upper northern provincial cluster 1.This quantitative research and a research tool, namely questionnaires, with a sample group was 400 individual income earners in the area of the upper northern provincial cluster 1 by calculating from Taro Yamane formula (1973). The data were analyzed using statistics, including frequency, percentage, mean, standard deviation, correlation coefficient and multiple regression analysis.

          The results of the study showed 1) the incentive factors were knowledge and understanding, services and public relations affecting positive the efficiency of filing personal income tax in the field of on-time and complete and accurate information was statistically significant at 0.05 level. 2) Tax filing on internet factors were perceived risk and user trust affecting positive the efficiency of filing personal income tax in the field of on-time and complete and accurate information was statistically significant at 0.05 level, and 3) the technology acceptance factors were facilitating condition, effort expectancy and perceived usefulness affecting positive the efficiency of filing personal income tax in the field of on-time and complete and accurate information was statistically significant at 0.05 level.