Factors Affecting the Acceptance to Use the Electronic Tax Invoice and Electronic Receipt System (e-Tax Invoice & e-Receipt) of the Entrepreneurs in Bangkok Area Revenue Office 21
Keywords:
Electronic Tax Invoice,, e-Tax Invoice & e-Receipt System, Technology AcceptanceAbstract
This research aims to investigate the following: 1) The fundamental characteristics of entrepreneurs; 2) The factors influencing technology acceptance, risk perception, and the adoption of the electronic tax invoice and electronic receipt system (e-Tax Invoice & e-Receipt); and 3) The impact of various elements, including perceived benefits, perceived ease of use, social influence, and perceived risk, on entrepreneurs' acceptance of the electronic tax invoice and electronic receipt system (e-Tax Invoice & e-Receipt) in the Revenue Office Area 21, Bangkok. The study employs a quantitative research method, utilizing a sample of 400 entrepreneurs selected through convenience sampling. Data collection was conducted using a questionnaire with a 5-point Likert scale, and the analysis involved statistical methods to determine frequency, mean, percentage, and standard deviation. Hypothesis testing was performed using one-way analysis of variance and multiple regression analysis.
The research findings indicated that medium-sized enterprises, generating annual revenues exceeding 30 million baht but not surpassing 500 million baht, along with businesses operating for more than 10 years, demonstrated a higher acceptance of the e-Tax Invoice & e-Receipt system compared to other business types. Among the various factors, perceived ease of use had the most significant impact on the acceptance of the system, followed by social influence, perceived benefits, and perceived risks, repectively. These factors can predict the acceptance of the e-Tax Invoice & e-Receip system of entrepreneurs by 71 percent, with statistical significance at 0.05. Government agencies can use the research results as guidelines for creating effective policies or measures to push entrepreneurs to join the system more.
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