Information Technology for Development

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User Acceptance of e-government Services:

Examining an e-tax Filing and Payment System in
Thailand

Wannasiri Bhuasiri, Hangjung Zo, Hwansoo Lee & Andrew P. Ciganek

To cite this article: Wannasiri Bhuasiri, Hangjung Zo, Hwansoo Lee & Andrew P. Ciganek (2016):
User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in
Thailand, Information Technology for Development

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 Information Technology for Development, 2016
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User Acceptance of e-government Services: Examining an e-tax Filing

and Payment System in Thailand
∗
Wannasiri Bhuasiria, Hangjung Zob , Hwansoo Leec and Andrew P. Ciganekd
a
Ministry of Information and Communication Technology, 120 Moo 3, Government Complex Building
B, Chaeng Wattana Road, Laksi, Bangkok 10210, Thailand; bDepartment of Business and Technology
Management, Korea Advanced Institute of Science and Technology (KAIST), 291 Daehak-ro, Yuseong-
gu, Daejeon 34141, Republic of Korea; cInterdisciplinary Graduate Program in IT Law, Dankook
University, 152, Jukjeon-ro, Suji-gu, Yongin-si, Gyeonggi-do 16890, Republic of Korea; dCollege of
Business and Economics, University of Wisconsin-Whitewater, 800 West Main Street, Whitewater, WI
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53190-1790, USA

E-government systems effectively deliver public services to citizens as well as improve

productivity and reduce costs for government departments. A pressing issue for many
governments is how to expand citizen acceptance of e-government systems. Prior studies
on e-tax filing and payment systems have identified various factors for successful adoption,
but do not capture the basic psychological needs of users in developing countries. This
study examines the determinants of citizens’ intention to adopt an e-tax filing and payment
system in Thailand. The unified theory of acceptance and use of technology is integrated
with self-determination theory, perceived risk, and perceived credibility to develop a model
to explain the users’ acceptance of e-government services. A large-scale survey of Thai
taxpayers was conducted and the results show that performance expectancy, facilitating
conditions, social influence, and perceived credibility are all significant factors. Perceived
autonomy and perceived competence are significant antecedents for performance and effort
expectancy (EE). Perceived risk and EE surprisingly did not influence users’ intentions.
Several recommendations are proposed that have an immediate application for practitioners
to aide in the successful adoption of e-government services.
Keywords: e-government services; e-tax filing and payment system; unified theory of
acceptance and use of technology; self-determination theory; survey research; Thailand

Introduction
Governments worldwide have made considerable investments in information technology (IT) to
facilitate online public services for citizens. An example of an online public service is an e-tax
filing and payment system, first implemented in Thailand in 2002. The e-revenue system
increased tax collection rates as well as related services for Thai citizens and also became a
popular e-Government service in Thailand. Thailand received the “e-Asia Award” from the
Asia Pacific Council for Trade Facilitation and Electronic Business (AFACT) for the system.
Although the e-revenue system has been accepted by Thai citizens, many Thais have been reluc-
tant to use the e-revenue system for a variety of reasons such as a lack of resources and knowledge,
perceived risks, as well as security and privacy concerns (Revenue Department, 2010). In general,
Thai taxpayers still preferred to make payments directly at Thailand Revenue Department
administrative offices instead of with the e-revenue system. This study seeks to understand what influ-
ences an individual’s decision to adopt an e-tax filing and pay system, which is one type of an

∗
Corresponding author. Email: joezo@[Link]
Sajda Qureshi is the accepting Editor-in-Chief for this paper.

# 2016 Commonwealth Secretariat

 2 W. Bhuasiri et al.

e-government service. Identifying factors which influence these online services will inform policy
recommendations that can improve, attract, and retain e-government service usage among citizens.
A more complete understanding of the user acceptance of e-tax filing and payment systems is
still possible despite a number of existing studies which examine users’ intention to use e-gov-
ernment services. A significant amount of research on e-tax filing and payment systems of devel-
oping countries has examined adoption using the Technology Acceptance Model (TAM)
(Ambali, 2009; Fu, Farn, & Chao, 2006; Hung, Chang, & Yu, 2006; Illias, Razak, & Yasoa’,
2009). Factors such as perceived usefulness, ease of use, credibility, and risk were statistically
significant but lack focus as a weakness of TAM-based models is an inability to fully explain
user’s acceptance in a specific context (Dishaw & Strong, 1999; Moon & Kim, 2001). An exam-
ination of exogenous variables which affect TAM’s fundamental constructs may offer new
insights for the user acceptance of e-tax filing and payment systems.
This study develops a theoretical model integrating the unified theory of acceptance and use of
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technology (UTAUT) with self-determination theory (SDT), perceived risk, and perceived credi-
bility. UTAUT has been applied to various IT contexts (Zhou, 2011) but has seldom been used to
examine the user acceptance of e-tax filing and payment systems. This study extends the UTAUT
model to better explain why individuals are willing or hesitant to utilize e-government services.
This study examines e-government services offered in a developing country, Thailand. The
results illustrate how individuals utilize online government services in the most effective and effi-
cient manner in a context that arguably offers the greatest potential for this technology.
The remainder of this study is organized as follows. Section 2 discusses the theoretical back-
ground of this study; Section 3 develops the research model and hypotheses while Section 4
describes the research methodology; the results are presented in Section 5; discussions of the
study results and implications are provided in Section 6.

Theoretical background
E-tax filing and payment system in Thailand
An e-tax filing and payment system allows citizens to file and directly pay their taxes online. The e-
tax filing and payment system in Thailand was launched offering several features to facilitate online
tax filing and payment. The stated objectives of the system include (1) enhancing the efficiency of
tax collection, (2) increasing alternatives for tax filing and payment, (3) raising information quality
and accuracy, (4) supporting e-Government and e-Citizen policies, (5) providing better service, and
(6) reducing costs for taxpayers and revenue departments (Revenue Department, 2010).
The number of Thai citizens using the e-tax filing and payment system increased from 2
million in 2003 to over 7 million in 2008, but decreased to 6.55 million in 2009 (Revenue
Department, 2010). The Thai government sought to understand the causes of this decrease
and also identify ways to encourage citizens to use the e-tax filing and payment system. The
Thai Revenue Department believed the decrease was due to performance, usability, and security
issues; so the security and payment system was improved, e-tax refunds were offered as incen-
tives, and the e-tax filing and payment system was integrated with the Ministry of Finance
website. However, an examination of usage behavior for the Thai e-tax filing and payment
system has yet to be conducted and is challenging to perform since the users are general citizens
having very diverse backgrounds.

Acceptance of e-tax filing and payment systems

The adoption of e-tax filing and payment systems is one of the most examined aspects of e-gov-
ernment services in Eastern Asia. Previous research has typically employed the TAM to examine
 Information Technology for Development 3

those systems (See Table 1). Although TAM has been widely applied, later studies found that
TAM does not explain the variance in an individual’s intention well (Bradley, 2012). Perceived
usefulness and ease of use alone do not fully capture a user’s task environment while human,
social, and technological factors were largely unaccounted for in the original TAM model. Scho-
lars subsequently extended TAM with contextual factors and integrated additional theories such
as the theory of planned behavior (TPB), information system (IS) success, and service quality.
Venkatesh, Morris, Gordon, and Davis (2003) proposed UTAUT, a unified model to conso-
lidate existing adoption theory, to explain the user acceptance of IT. UTAUT has subsequently
became widespread in IS adoption studies, including e-government research. UTAUT consists
of four constructs, performance expectation, effort expectation, social influence, and facilitating
conditions, which are direct determinants of usage intention and behavior. Many researchers
have applied UTAUT to various domains. Scholars have emphasized the importance of account-
ing for an individual’s motivation when examining IT adoption and usage (Lee, Cheung, &
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Chen, 2005).
Previous studies lack a comprehensive view on an individual’s intention toward e-tax filing
and payment systems. TAM-based studies do not address motivation while only perceived
enjoyment is used to capture intrinsic motivation. UTAUT also fails to fully capture intrinsic
motivation (Chiu & Wang, 2008), which is required to better understand an individual’s behav-
ioral intention (Lee et al., 2005). Some previous studies have included motivational variables in
their TAM or UTAUT models, but have been done without theoretical justification. The theor-
etical contribution of this study is to justify the integration of SDT with UTAUT to be able to
more accurately explain an individual’s motivation toward IT usage behavior.

Self-determination theory
SDT is an approach related to human motivation, personality development, and well-being
(Ryan & Deci, 2000b). SDT distinguishes autonomous motivation (intrinsic motivation) from
control motivation (extrinsic motivation) (Vansteenkiste, Lens, & Deci, 2006). Intrinsic motiv-
ation refers to doing an activity for its own sake out of enjoyment and interest, whereas extrinsic
motivation refers to doing an activity for a specific purpose such as getting a reward, avoiding
shame, or for personal attention (Meyer & Gagné, 2008; Vallerand, 2000).
SDT proposes that the adoption of intrinsic motivation depends on the satisfaction of three
basic psychological needs; autonomy, competence, and relatedness. Autonomy is a desire to
self-initiate and self-regulate one’s own behavior. Competence is a belief that an individual
feels effective in their interactions with the environment or in performing an activity. Related-
ness is a need to perceive connections and support by other important persons (Roca & Gagné,
2008; Sørebø, Halvari, Gulli, & Kristiansen, 2009). Individuals that attain satisfaction of these
basic psychological needs enhance intrinsic motivation and promote a full internalization of
extrinsic motivation (Gagné & Deci, 2005).
SDT is an appropriate theory to explain an individual’s motivation toward IT usage behavior.
Autonomy and competence impact an individual’s intention to use technology (Roca & Gagné,
2008) and has been shown to improve the predictive value of UTAUT (Lakhal, Khechine, &
Pascot, 2013). Relatedness is also an important factor on IT usage behavior, but this construct
works differently compared to autonomy and competence. Perceived relatedness has a strong
influence on motivation when activities are not inherent and when people engage in social
tasks (Deci & Ryan, 2000; Vallerand, 2000). However, perceived relatedness does not influence
an individual’s motivation in tasks that are individualistic in nature (Vallerand, 2000). Further,
perceived relatedness usually has a less significant role in explaining an individual’s motivation
than do autonomy and competence (Deci & Ryan, 2000). Consequently, perceived relatedness is
 4 W. Bhuasiri et al.

Table 1. Studies on the e-tax filing and payment system in East Asia.
Authors Theory Country Results
Wang (2003) TAM Taiwan † Computer self-efficacy was a pre-
determinant of perceived
usefulness, perceived ease of use,
and perceived credibility
† Perceived credibility had a
significant positive effect on
behavioral intention to use
electronic tax filing systems
Chang, Li, Hung, and TAM, IS Success Taiwan † IS quality, information quality, and
Hwang (2005) perceived credibility were
predictors of perceived usefulness
† IS quality was not a predictor of
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perceived ease of use and perceived

usefulness did not influence
continuance intention directly
Fu et al. (2006) TAM, UTAUT Taiwan † Compatibility influenced perceived
usefulness and perceived ease of
use
† Subjective norm, self-efficacy,
resource facilitating conditions,
technology facilitating conditions,
and perceived risk were not
important predictors of behavioral
intention to use
Hung et al. (2006) Theory of planned Taiwan † Perceived usefulness, trust, and
behavior (TPB) compatibility had a strong effect on
attitude toward using e-filing
system
† Both subject norm and perceived
behavior control influenced
intention, but the effect of
subjective norm was relatively
weak
Ambali (2009) TAM, UTAUT Malaysia † Perceived usefulness, perceived
ease of use, facilitating conditions,
and perceived security/risk had a
direct effect on users’ retention to
use e-filing system.
Hu, Brown, Thong, TAM, Service quality Hong Kong † Perceived usefulness is an
Chan, and Tam antecedent of continuance intention
(2009) but not perceived ease of use
† Assurance and reliability was the
strongest predictor of continuance
intention

(Continued)
 Information Technology for Development 5

Table 1. Continued.
Authors Theory Country Results
Illias et al. (2009) TAM, IS Success Malaysia † IS quality, information quality, and
perceived credibility had a strong
relationship with attitude toward
using e-filing system
† Experience and education were
important for taxpayers in handling
and learning e-filing system
Azmi and Bee (2010) TAM Malaysia † Perceived usefulness, perceived
ease of use, and perceived risk had
significant direct effect on
behavioral intention to use the e-
filing system
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† Perceived risk had a negative effect

on perceived usefulness
Venkatesh, Thong, UTAUT, Expectation- Hong Kong † Post-usage beliefs and attitude
Chan, Hu, and confirmation theory directly influenced continuance
Brown (2011) (ECT) intention
† Pre-usage belief and attitude also has
an important role to determine post-
usage behavior

a task-dependent construct that does not have the same consistent influence on an individual’s
motivation as autonomy and competence.

Perceived risk and credibility

Several studies have investigated the impact of perceived risk and credibility on the intention to
use online transactions. Perceived risk has a direct effect on consumers’ intention to use online
transactions (Garbarino & Strahilevitz, 2004; Naiyi, 2004). Perceived risk is a combination of
uncertainty, the seriousness of the outcome involved (Bauer, 1960), and “the consumer’s subjec-
tive expectation of suffering a loss in pursuit of a desired outcome” (Pavlou, 2002, p. A3). A
perceived lack of credibility in transferring personal information to other parties is an important
concern for users of e-tax filing systems (Wang, 2003). Perceived credibility is also related to
security and privacy concerns that affects user acceptance (Wang, Wang, Lin, & Tang, 2003),
which has been applied in the context of Internet banking (Adesina & Ayo, 2010; Amin,
2007; Lallmahamood, 2007; Suganthi & Suganthi, 2001), e-tax filing systems (Chang et al.,
2005; Wang, 2003), and e-markets (Ba & Pavlou, 2002). If an IS processes sensitive information
or security for the system is unknown, citizens may hesitate to use the system. Security and
privacy issues will likely impact a citizen’s intention to use e-Government services and have
been incorporated into this study’s research model.

Research model
This study employs performance expectancy (PE), effort expectancy (EE), social influence, and
facilitating conditions from UTAUT as endogenous variables. Perceived autonomy and per-
ceived competence from SDT as well as perceived risk and perceived credibility are included
as exogenous variables. Perceived relatedness was excluded from the research model because
this construct has a less significant role in explaining an individual’s motivation than do
 6 W. Bhuasiri et al.

perceived autonomy and competence (Deci & Ryan, 2000). UTAUT has moderating variables
(e.g. gender, age, experience, and voluntariness of use) but were not included in this study
because their effects have been inconsistent in previous studies (Al-Gahtani, Hubona, &
Wang, 2007; Gupta, Dasgupta, & Gupta, 2008; Venkatesh et al., 2003). UTAUT also incorpor-
ated usage behavior, but measuring both intentions and behavioral outcomes is conceptually
inappropriate in a cross-sectional survey as respondents’ intentions are the same as their
current usage behavior (Armitage & Conner, 1999). Usage behavior was not included in the
research model. The research model is presented in Figure 1.

UTAUT variables
PE and EE, which are the focal constructs of UTAUT, have a direct effect on the intention to
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adopt IT (Chiu & Wang, 2008; McLeod, Sonja, & Richard, 2009). Based on the previous litera-
ture, PE is the one of most significant factors to directly influence the behavioral intention to use
IT. When users want to use an IS, they might want to know the benefits, usefulness, or their
actual performance using that system. Therefore, perceptions of IS’s productivity, effectiveness,
and usefulness affect an individual’s desire to use the system. This study hypothesizes that:
H1: Performance expectancy will have a positive effect on behavioral intention to use an e-tax filing
and payment system.
EE is a predictor for an individual’s intention to use ISs. Citizens traditionally calculate their
annual taxes either manually or by using professional services. Personal tax preparation soft-
ware, which has become widely used today, is relatively easy and intuitive to use. If users per-
ceive that the system is easy to use, they will be more likely to use the system. In addition, a

Figure 1. Research model.

 Information Technology for Development 7

system perceived to be easier to use will be more likely to induce perceptions of usefulness than
one that is difficult to use. Chiu and Wang (2008) also indicated that EE is positively related to
PE and to the intention to use web-based learning. This study hypothesizes that:
H2: Effort expectancy will have a positive effect on performance expectancy.
H3: Effort expectancy will have a positive effect on behavioral intention to use an e-tax filing and
payment system.
The facilitating conditions in this study are technology, knowledge, and resource facili-
tations that affect an individual’s belief that there is support for his or her activities when
using an e-tax filing and payment system. The facilitating conditions directly influence usage
behavior in UTAUT, but subsequent studies have shown that a direct relationship with behav-
ioral intentions exists. Chu, Hsiao, Lee, and Chen (2004) reported that facilitating conditions
have a strong direct effect on public officials’ intention to use electronic tendering systems
(ETS). Wang and Shih (2009) found that facilitating conditions had a positive effect on intention
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to use information kiosks. This study hypothesizes that:

H4: Facilitating conditions will have a positive effect on behavioral intention to use an e-tax filing
and payment system.
Social influence refers to the degree to which an individual perceives that important others
believe he or she should use the new system (Venkatesh et al., 2003). Many IS studies have indi-
cated that social influence has a direct effect on behavioral intention to adopt IT (Bandyopad-
hyay & Katherine, 2007; Datta, 2011; Lu, Yu, & Liu, 2009; Robinson, 2006; Venkatesh
et al., 2003). Robinson (2006) found that social influence has a positive effect on student’s inten-
tion to use technology. Wang and Shih (2009) found that social influence has a positive effect on
intention to use information kiosks. McLeod et al. (2009) also found that social influence has a
positive effect on intention to use tax preparation software. This study hypothesizes that:
H5: Social influence will have a positive effect on behavioral intention to use an e-tax filing and
payment system.

SDT variables
Perceived autonomy is the satisfaction of self-determination and the freedom to seek an activity
(Deci & Ryan, 1985, 1987; Miserandino, 1996; Roca & Gagné, 2008). Roca and Gagné (2008)
found that the perception of autonomy influences perceived usefulness and perceived playful-
ness, which in turn affects the intention to use e-learning. Kuvass (2009) found that perceived
autonomy has a positive effect on the work performance of public-sector employees. Employees
who feel freedom to work are more likely to enjoy and satisfy with their work, which in turn lead
to higher work performance. In contrast, work performance will be reduced if employees feel as
if they are being controlled. This study hypothesizes that:
H6: Perceived autonomy will have a positive effect on performance expectancy.
Perceived competence is the satisfaction of one’s ability to interact with the environment
(Miserandino, 1996). Roca and Gagné (2008) found that perceived competence in SDT is a
concept similar to self-efficacy, which is the individual’s belief of his/her performance on a
specific task. Computer self-efficacy refers to one’s perceptions of his or her ability to use a com-
puter to complete specific tasks (Compeau & Higgins, 1995; Karsten & Roth, 1998; Sam,
Othman, & Nordin, 2005), whereas Internet self-efficacy refers to one’s perceptions of his or
her ability to use the Internet (Eastin & LaRose, 2000; Hsu & Chiu, 2004; Torkzadeh, Chang,
& Demirhan, 2006). Computer self-efficacy has a positive influence on outcome expectations
while computer usage and outcome expectations also influence computer usage (Compeau &
 8 W. Bhuasiri et al.

Higgins, 1995; Compeau, Higgins, & Huff, 1999). Hsu and Chiu (2004) found that web-specific
self-efficacy has a more positive effect on e-service usage than intention to use e-services does.
This study hypothesizes that:
H7: Perceived competence will have a positive effect on performance expectancy.
H8: Perceived competence will have a positive effect on effort expectancy.

Perceived risk and credibility

Perceived risk is uncertainty that affects people’s decisions in online transactions (McLeod et al.,
2009). Featherman and Pavlou (2003) indicated that perceived risk has a direct negative impact
on perceived usefulness and behavioral intention to use e-billpay. Hung et al. (2006) found that
perceived risk had a direct negative impact on attitude toward using an online tax filing and
payment system in Taiwan. Kim, Ferrin, and Rao (2008) and Samadi and Nejadi (2009)
found that perceived risk has a direct negative effect on intention to use e-commerce. This
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study hypothesizes that:

H9: Perceived risk will have a negative effect on performance expectancy.
H10: Perceived risk will have a negative effect on effort expectancy.
H11: Perceived risk will have a negative effect on behavioral intention to use an e-tax filing and
payment system.
Credibility can be defined simply as believability (Chang et al., 2005). Perceived credibility
is related to security and privacy concerns, which ultimately affects user acceptance (Loo, Yeow,
& Chong, 2009; Wang et al., 2003). Perceived credibility is the degree to which a person
believes that using a particular system would be free of privacy and security threats (Ong,
Lai, & Wang, 2004). Many studies have indicated that the users’ perceptions of credibility influ-
ence intention to use online transaction systems (Chang et al., 2005). Perceived credibility is an
important factor influencing taxpayers’ intention to use an e-tax filing system because of the sen-
sitive nature of the data entered (Wang, 2003). Perceived credibility also influences perceived
usefulness (Adesina & Ayo, 2010; Lallmahamood, 2007) as well as intention to use e-
Banking (Amin, 2007; Lallmahamood, 2007; Wang et al., 2003) and e-learning systems (Ong
et al., 2004). This study hypothesizes that:
H12: Perceived credibility will have a positive effect on the performance expectancy of using an e-
tax filing and payment system.
H13: Perceived credibility will have a positive effect on behavioral intention to use an e-tax filing
and payment system.

Research method
This study employed a survey method to test and analyze the research model. A survey instru-
ment was developed based on identifying appropriate and valid measurement items from pre-
vious relevant studies. The participants in this study were Thai citizens who pay annual tax
returns to the Thai government. The back-translation method was used to translate the items
in the questionnaire from English to Thai (Brislin, 1970, 1986; Willgerodt, Yahiro, Kim, &
Ceria, 2005) with the support of professors at Chulalongkorn University in Thailand. A web-
based survey was conducted once the questionnaire was finalized.

Survey instrument and pilot study

A survey instrument consisting of 37 items was developed. The items were adapted from pre-
vious research to fit the context of the current study. A marker variable was included in the
 Information Technology for Development 9

questionnaire (Podsakoff, MacKenzie, Lee, & Podsakoff, 2003) to assess the likelihood of
common method bias. A five-point Likert scale was employed to measure the items using
anchors that ranged from strongly disagree to strongly agree.
A Q-Sort methodology and a pilot study were conducted to remove ambiguities, prevent mis-
interpretations of measurement items, and refine the study questionnaire. The Q-sort method is
“an iterative process in which the degree of agreement between judges forms the basis of asses-
sing construct validity and improving the reliability of the constructs” (Nahm, Rao, Solis-
Galvan, & Ragu-Nathan, 2002, p. 114). The Q-sort method is useful to assess the convergent
and discriminant validity of measurement items (Mora-Monge, 2007). The measurement
items were subjected to three Q-sort rounds with two independent judges per round. The six par-
ticipants in the Q-sort analysis were knowledgeable in the IS field. The results of the Q-sort
method are shown in Table 2.
A pilot study was carried out through a web-based survey. The questionnaire was distributed
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to Thai citizens via email. Hundred surveys were completed after one week of data collection
and used in the analyses. The measurement items were slightly adjusted based on the results
of the pilot study. The initial constructs for social influence and perceived credibility were devel-
oped based on Venkatesh et al. (2003) and Wang (2003). Two measurement items from the pilot
study had low factor loading scores; one item measuring social influence (“The Thai government
has supported the use of the e-tax filing and payment system”) and one item measuring perceived
credibility (“Using the e-tax filing and payment system would not divulge my personal infor-
mation”). Consequently, the two low loading measurement items were revised for the final
survey to better reflect the Thai e-government system environment. The measurement items
included in the final survey are listed in Appendix 1.

Data
All participants were Thai citizens who pay annual taxes to the Thai government and had prior
experience with the Thai e-tax filing and payment system. Most Thai citizens do not have experi-
ence using the e-tax filing and payment system; so this study restricted the sample population to
individuals that were likely to have used and understood the system. The study participants were
randomly selected, using a professional survey agency, from central or local Thai government
bodies and from profit or non-profit organizations affiliated with the Thai government. 460

Table 2. Q-sort method results summary.

Agreement measure Round 1 Round 2 Round 3
Inter-judge raw agreement 56.25% 72.73% 85%
Cohen’s k 0.549 0.717 0.843
Placement ratio summary
Perceived autonomy 80% 60% 87.5%
Perceived competence 50% 62.5% 83.33%
Performance expectancy 100% 70% 100%
Effort expectancy 60% 80% 80%
Facilitating conditions 70% 100% 87.5%
Social influence 80% 100% 100%
Perceived risk 60% 80% 90%
Perceived credibility 60% 100% 100%
Entertainment (marker variable) 100% 100% 100%
Behavioral intention to use 90% 80% 100%
Average 73.96% 81.82% 92.5%
 10 W. Bhuasiri et al.

questionnaires were distributed in March 2011 and 3 of 375 received responses were dropped
due to unreliability. The final dataset contained 372 credible responses and had a response
rate of approximately 81%. The sample size for a strong effect size should be over 10 times
of the number of hypotheses (Cohen, 1988). The research model examined 13 hypotheses; so
a minimum sample size of 130 is recommended based on Cohen’s rule (1988). The final
dataset of 372 for this study satisfies this guideline and is sufficient to evaluate the hypothesized
relationships. The sample characteristics are shown in Table 3.

Results
This study employed the Partial Least Squares (PLS) method to test the proposed model and
hypotheses. PLS is a structured equation modeling (SEM) technique that can analyze multi-
item constructs and explain complex relationships (Gefen, Straub, & Boudreau, 2000). PLS is
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applicable to small and medium samples in estimation and supports both formative and reflective
relationships (Chin, 1998; Fornell & Larcker, 1981). PLS is appropriate for data analysis
because this study examines latent variables and the sample size collected is modest. Smart
PLS 2.0 was utilized to study the proposed research model. The descriptive statistics of the
measurement items in each construct is presented in Appendix 2.

Measurement model
Internal consistency is determined by using Cronbach’s alpha and Composite Reliability (CR) in
order to assess the construct reliability. The findings indicate that most reliability coefficients are
Table 3. Sample characteristics.
Characteristics Frequency Percentage
Gender Male 113 30.4
Female 259 69.6
Age 21– 30 72 19.4
31– 40 155 41.7
41– 50 84 22.6
51– 60 61 16.4
Education Under Bachelor Degree 10 2.7
Bachelor Degree 203 54.6
Master Degree 150 40.3
Doctoral Degree 8 2.2
Above Doctoral Degree 1 0.3
Occupation Government Officer 227 61.0
State Employees or employees of government/independent 58 15.6
Employees of private organizations to profit 65 17.5
Employees of the Agency (apart from the government/non- 7 1.9
profit organization)
Trade/Business Owner 7 1.9
Other 8 2.1
Income (per Less than 20,000 Baht 143 38.4
month) 20,001–30,000 Baht 90 24.2
30,001–40,000 Baht 81 21.8
40,001–50,000 Baht 33 8.9
50,001–60,000 Baht 14 3.8
More than 60,000 Baht 11 3.0
Total 372
 Information Technology for Development 11

greater than the recommended threshold of 0.7. The Cronbach’s alpha value for EE is slightly
less than 0.7, but is still acceptable (McLeod et al., 2009; Werts, Linn, & Jöreskog, 1974).
Convergent validity is evaluated by using the CR and the Average Variance Extracted
(AVE) from the measures. The CR value for all constructs exceeded the recommended threshold
value of 0.7 (Hair, Rolph, Ronald, & William, 1998) and the AVE value for all constructs
exceeded the recommended value of 0.5 (Fornell & Larcker, 1981). Table 4 lists the measure-
ment model values.
Discriminant validity is assessed by analyzing the square root of the AVE, as recommended
by Fornell and Larcker (1981). Table 5 shows that the square root of the AVE for each construct
is greater than the absolute value of inter-construct correlations (off-diagonal elements). All the
constructs have a stronger correlation with their own measures than those of other measures. A
cross-loadings table was generated following (Gefen et al., 2000) and the item loadings and cross
loadings are presented in Appendix 3. The findings indicate that each item loading is much
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higher on its assigned construct than on other constructs, which supports convergent and discri-
minant validity.
Following Liang, Saraf, Hu, and Xue (2007) and Kang, Hong, and Lee (2009), a nine indi-
cator construct was calculated to assess the effects of common method variance. The analysis
results reveal that the substantively explained average variance of the indicator was 0.792
while the average method-based variance was 0.0019. The ratio of substantive variance to
method variance was about 417:1. Most method factor loadings were not significant (see Appen-
dix 4). A partial correlation procedure using a marker variable was also employed (Podsakoff
et al., 2003). Evidence of common method variance occurs when high correlations exist
between the marker variable and the other observed constructs (Podsakoff et al., 2003). Table
5 shows that the marker variable has low correlations with the other constructs. Common
method variance is not a serious concern in this study.

Structural model
This study examined which factors would affect people’s intention to use an e-tax filing and
payment system. Figure 2 illustrates the results obtained from the PLS analysis. 37.7% of the
variance in user acceptance of the e-tax filing and payment system is explained by the

Table 4. Assessment of the measurement model.

Reliability (Cronbach’s Composite reliability Average variance
Variables alpha) (CR) extracted (AVE)
Perceived autonomy (PA) 0.805 0.885 0.720
Perceived competence 0.738 0.884 0.792
(PC)
Performance expectancy 0.824 0.919 0.850
(PE)
Effort expectancy (EE) 0.624 0.842 0.726
Facilitating conditions 0.790 0.905 0.826
(FC)
Social influence (SI) 0.815 0.890 0.729
Perceived risk (PR) 0.806 0.908 0.832
Perceived credibility 0.788 0.904 0.825
(PCR)
Behavioral intention to 0.858 0.934 0.876
use (BI)
 12 W. Bhuasiri et al.

Table 5. Correlations between the constructs.

BI EE FC PA PC PE PR PCR SI
BI 0.936
EE 0.434 0.852
FC 0.499 0.505 0.909
PA 0.510 0.553 0.479 0.849
PC 0.378 0.547 0.520 0.522 0.890
PE 0.522 0.545 0.516 0.596 0.511 0.922
PR 20.123 20.123 20.131 20.104 20.043 20.163 0.912
PCR 0.344 0.323 0.380 0.249 0.376 0.277 20.098 0.908
SI 0.301 0.285 0.321 0.255 0.315 0.275 0.219 0.318 0.854
MARK 20.056 20.101 20.028 20.098 0.029 20.05 0.151 0.081 0.074
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independent variables of the full sample. The explanatory power of the model for individual con-
structs was analyzed. The resulting R2 for PE and EE were 45.33% and 30.9%, respectively. The
variables in the research model have significantly explained the variance of the intention to use
an e-tax filing and payment system.
Ten of the 13 hypotheses were significant at the 0.05, 0.01, or 0.001 level. Table 6 lists the
hypotheses testing results.
Thomas and Streib (2003) as well as Belanger and Carter (2006) argue that respondent
demographic characteristics have a critical role in the behavioral adoption of technology. There-
fore, education, income, and occupation were incorporated as control variables to clarify the

∗ ∗∗ ∗∗∗
Figure 2. PLS results of the structural model. Note: p , .05; p , .01; p , .001. The dotted lines
indicate non-significant paths.
 Information Technology for Development 13

Table 6. Hypotheses testing results.

Path coefficient
Path t- p-
Hypotheses coef. Value Value Result
H1: Performance expectancy will have a positive effect on 0.290 4.606 0.001 Supported
behavior intention to use the e-tax filing and payment
system
H2: Effort expectancy will have a positive effect on 0.223 3.190 0.01 Supported
performance expectancy
H3: Effort expectancy will have a positive effect on 0.094 1.590 ns Not supported
behavior intention to use the e-tax filing and payment
system
H4: Facilitating conditions will have a positive effect on 0.222 3.525 0.001 Supported
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behavior intention to use the e-tax filing and payment

system
H5: Social influence will have a positive effect on behavior 0.097 2.006 0.05 Supported
intention to use the e-tax filing and payment system
H6: Perceived autonomy will have a positive effect on 0.357 5.552 0.001 Supported
performance expectancy
H7: Perceived competence will have a positive effect on 0.184 2.614 0.01 Supported
performance expectancy
H8: Perceived competence will have a positive effect on 0.543 11.700 0.001 Supported
effort expectancy
H9: Perceived risk will have a negative effect on 20.087 2.376 0.05 Supported
performance expectancy
H10: Perceived risk will have a negative effect on effort 20.100 2.175 0.05 Supported
expectancy
H11: Perceived risk will have a negative effect on behavior 20.045 0.833 ns Not supported
intention to use the e-tax filing and payment system
H12: Perceived credibility will have a positive effect on the 0.039 0.858 ns Not supported
performance expectancy of using the e-tax filing and
payment system
H13: Perceived credibility will have a positive effect on 0.113 2.458 0.05 Supported
behavior intention to use the e-tax filing and payment
system

relationship between the study’s research constructs. No negligible differences existed in the
structural model after accounting for the control variables.

Discussion and implications

The main purpose of this study is to determine which factors affect an individual’s intention to
use an e-tax filing and payment system in Thailand. This study investigated the relationships
among the relevant factors in SDT and the UTAUT as well as perceived risk and perceived credi-
bility. The study revealed a number of key findings and implications.

Key findings
The results indicate that the self-determination factors are significant antecedents for user accep-
tance of the e-tax filing and payment system in Thailand. The findings show that PE, facilitating
 14 W. Bhuasiri et al.

conditions, social influence, and perceived credibility significantly influence users’ intention to
use an e-tax filing and payment system. These findings are consistent with the results of previous
e-government studies in both developing and developed countries (Carter & Bélanger, 2005;
Gupta et al., 2008; Schaupp, Carter, & McBride, 2010; Shafi & Weerakkody, 2009) and supports
the relative generalizability of results to other contexts. EE and perceived risk did not signifi-
cantly influence users’ intention to use the system.
Perceived autonomy has a strong significant effect on PE. This result is consistent with find-
ings in previous studies on e-learning adoption (Roca & Gagné, 2008) where perceived auton-
omy was identified as an antecedent of perceived usefulness. Autonomy in an e-tax filing and
payment system means that citizens have viable alternatives for filing and payment. The
results show that perceived autonomy is able to enhance individuals’ extrinsic motivation to
use the system because they perceived the e-tax filing and payment system to be more useful
than conventional approaches to achieve their goals. Perceived autonomy also has a significant
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indirect effect on intention to use the system.

Perceived competence, operationalized through Internet self-efficacy and computer self-effi-
cacy, has a strong significant effect on PE and EE. These findings are consistent with Roca and
Gagné (2008) and Sørebø et al. (2009). Citizens will increase their performance and perceive
that a system is easy to use if the individual has an average of high level of competence and
few doubts about their abilities. When an individual feels competent, he or she tends to be
more motivated to perform a task. The results show that perceived competence is able to
enhance an individuals’ extrinsic motivation and has a significant indirect effect on individuals’
intention to use the system. Training and support are important complementary investments to an
e-tax filing and payment system in both the pre-acceptance phase and the continual usage phase.
PE has the greatest correlation with behavioral intention to use. PE is the most important
factor that influences an individuals’ intention to use an e-tax filing and payment system. Pre-
vious studies have also shown that PE is an important factor in the acceptance and use of tech-
nology (e.g. Al-Gahtani et al., 2007; Anderson, Schwager, & Kerns, 2006; Bandyopadhyay &
Katherine, 2007; Chiu & Wang, 2008; McLeod et al., 2009; Venkatesh et al., 2003; Wang &
Shih, 2009; Yuen, Yeow, Lim, & Saylani, 2010).
EE is significantly correlated with PE, but not with behavioral intention to use. Chiu and
Wang (2008) had a similar significant result examining web-based learning. Al-Gahtani et al.
(2007) and Yuen et al. (2010) had similar insignificant results examining the use of a desktop
computer and Internet banking, respectively. As taxpayers gain experience and familiarity
with computers and the Internet, EE becomes irrelevant in predicting the intention to use an
e-tax filing and payment system.
Perceived risk is significantly associated with PE and EE, but not with behavioral intention to
use. Taxpayers may not consider risk when they are choosing a filing and payment method (Fu
et al., 2006; McLeod et al., 2009; Stafford & Turan, 2011). Taxpayers may also not be able to
distinguish among risk, security, and privacy as security and risk are related. Citizens may have a
positive attitude toward a system or general trust of systems provided by the government, which
may diminish the importance of perceived risk.
Perceived credibility significantly influences behavioral intention to use, but not PE. Pre-
vious studies have found that perceived credibility is a predictor of behavioral intention to
accept and use technology (e.g. Amin, 2007; Lallmahamood, 2007; Ong et al., 2004; Wang,
2003). The insignificant relationship with PE may be related to the infrequent use of the tech-
nology. Taxpayers typically use e-tax filing and payment systems once a year, which may
raise doubts about an individual’s beliefs that the technology enhances their performance.
Facilitating conditions is significantly related to behavioral intention to use. Chu et al. (2004)
as well as Ambali (2009) similarly found that facilitating conditions has a positive effect on
 Information Technology for Development 15

behavioral intention to use ETS and e-filing systems, respectively. Urban areas in Thailand have
greater access to high-speed Internet than in rural areas. All schools and government depart-
ments in Thailand have broadband connectivity but only 60% of rural sub-district health
centers have the same high-speed Internet access. The Thai government provides computers
with Internet access at multiple public locations free of charge. Despite these initiatives, com-
puters and pervasive Internet access is not available throughout the entire country.
Social influence has a significant direct effect on behavioral intention to use. Previous studies
have shown that social influence is a factor that influences technology acceptance and usage (e.g.
Bandyopadhyay & Katherine, 2007; McLeod et al., 2009; Robinson, 2006; Wang & Shih, 2009;
Yaghoubi, Kord, & Shakeri, 2010). Once an individual becomes familiar with a system, he or
she may recommend the system to parents, spouses, friends, and colleagues. Collectivist cultures
such as Thailand are group-centered with an emphasis on the group rather than the individual.
Peer influence in Thailand has a significant impact on taxpayers’ beliefs about an e-tax filing and
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payment system. Although the Thai e-tax filing and payment system is mandated by law, follow-
ing the UTAUT, social influences are more likely to be important in mandatory usage settings
(Venkatesh et al., 2003). The results suggest that the use of a mandated technology in a specific
cultural context can affect the relationship between social influence and behavioral intention.

Theoretical implications
This research expands the domain knowledge regarding the use and acceptance of an e-tax filing
and payment system. Numerous studies have examined the determinants of e-government ser-
vices adoption but none have applied a comprehensive approach to account for an individual’s
psychological needs. This study proposed a theoretical model that integrated UTAUT with SDT,
perceived risk, and perceived credibility to better explain e-government service acceptance.
This study explored the effects of basic psychological needs, perceived autonomy and per-
ceived competence, while most studies in contrast typically focus on the role of trust in govern-
ment for the adoption (Carter & Bélanger, 2005; Hung et al., 2006). The perception of trust in
government has a strong impact on e-government adoption, but trust is broad, ambiguous, diffi-
cult, and takes a significant amount of time and effort to enhance. This study offers an alternative
approach to examine e-government services that is more user-centric and better focused at
understanding the user acceptance of e-tax filing and payment systems.

Practical implications
Practical implications for policy-makers
This study offers many practical implications for policy-makers. PE, facilitating conditions, per-
ceived credibility, and social influence are significant factors for users’ intention to use an e-tax
filing and payment system. The results support the use of marketing strategies by government
policy-makers to increase users’ credibility and recognition of e-government services. Policy-
makers should develop a marketing strategy that emphasizes the benefits of using e-government
services, including (1) access to a computer and broadband Internet; (2) disclosure of security
and privacy mechanisms to gain user confidence in the system; educate users to follow secure
online practices; (3) leverage the influence of peers to promote the system; and (4) employ
mass-media marketing.
Perceived autonomy and perceived competence influence user expectations (PE and EE).
Policy-makers need to promote e-government services by increasing users’ overall satisfaction
and providing them with the necessary related skills. Training can improve users’ knowledge,
skills, and freedom, which lead to the continued use of e-government services. Online tutorials,
 16 W. Bhuasiri et al.

training, and personal on-site assistance provided by the Revenue Department should effectively
increase the usage of an e-tax filing and payment system. For perceived credibility, government
should provide people exact and useful information associated with e-government services on
websites or other media. Showing actual or reliable user experiences with the service can
attract people who may be reluctant to use the service. Providing usage incentives is a
common marketing strategy employed which may also motivate the citizens to utilize the
service.

Practical implications for system developers

Facilitating conditions is a critical factor affecting taxpayers’ intention to use an e-tax filing and
payment system. System developers need to provide user manuals, an online help system, and a
helpdesk to support users. A helpdesk or help line must be convenient to be effective and needs
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to be available 24 hours a day for taxpayers during the tax filing and payment period.
Perceived credibility is also an important factor influencing users’ intention to use an e-tax
filing and payment system. System developers should implement security and privacy mechan-
isms for e-government services such as public key infrastructures and security monitoring
systems. Users should be given instructions to install up-to-date antivirus software, spam e-
mail filters, firewalls, and anti-spyware to increase perceived credibility.
System developers need to provide a user-friendly interface and design an appropriate IS
flow consistent with users’ work styles such as a graphical user interface and a natural user inter-
face. Usability tests is a critical component of overall systems testing since taxpayers use e-tax
filing and payment systems only once a year. A simplified and intuitive interface will be essential
to ensure continued and complete usage by taxpayers.

Limitations and future research

This study has made several important contributions, but is not without limitations. The study
results may vary from the experiences in other developed or developing countries, as well as
experiences in different political or cultural situations. Thailand has distinctive political (consti-
tutional monarchy and parliamentary democracy) and cultural circumstances (royal family and
collectivist culture), the central government has long exhibited a strong authority, and Thai citi-
zens display group-centric behaviors. Several mass anti-government protests have occurred in
Thailand in the years before this study was conducted, resulting in political instability and fos-
tering a mistrust of government activities. The underuse of the e-tax filing system in Thailand
might be influenced by this distinctive political environment. Further study is needed to deter-
mine the significance that the political environment has on this study’s results.
The study focused on Thai citizens who pay annual taxes to the Thai government and had
prior experience with the Thai e-tax filing and payment system. Consequently, the sample popu-
lation used in this study was restricted to the government-affiliated taxpayers, which could also
weaken the study’s generalizability. Most of the study respondents had occupations related to the
Thai government and had a familiarity with the e-tax filing system that might be unlike the
general Thai population. Actual system usage was not captured in this study. The research
model demonstrated a relatively low R2 (0.377), although the results are comparable to previous
research in the field (Chu et al., 2004; Techatassanasoontorn & Tanvisuth, 2008). Additional
factors that influence the intention to use e-government services (e.g. satisfaction, personal inno-
vativeness, normative pressures, training, regulations, incentives, trust, past experience, system
usage, anxiety, or perceived motivation) provide fertile opportunities for future research.
 Information Technology for Development 17

Future research should apply the research model to other e-government services (e.g. e-pro-
curement, e-payment, and e-commerce) and in different contexts (e.g. other developing
countries, developed countries). This study supported results from previous studies in both
developed and developing countries, but additional research focused in developing contexts
will provide a much more robust understanding of the determinants of e-government services.
Further research should also examine the relationship between perceived autonomy and per-
ceived competence. Ryan (1982) and Ryan and Deci (2000a) found that perceived competence
can be increased by perceived autonomy, which would be a valuable extension of this research.
A longitudinal study is also a worthwhile pursuit for future research to discover users’ continu-
ous or discontinuous use of an e-tax filing and payment system.
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Disclosure statement
No potential conflict of interest was reported by the authors.

Notes on contributors
Wannasiri Bhuasiri is a government officer of ICT Promotion and Development Usage Bureau at Ministry
of Information and Communication Technology (MICT) in Thailand. She received her Ph.D. from the
Global Information and Telecommunications Technology Program (ITTP) at Korea Advanced Institute
of Science and Technology (KAIST). She has been working for the Thai government for a number of
years. Her research interests include IT strategy, software engineering, MIS, e-government, e-learning,
and e-society. Her papers have appeared in Computers & Education, The Kasetsart Journal: Social
Sciences, Kasetsart Educational Review, and Journal of Education.
Hangjung Zo is an Associate Professor of MIS in the Department of Business and Technology Management
at the Korea Advanced Institute of Science and Technology (KAIST), Daejeon, Rep. of Korea. He received
his Ph.D. in MIS from the University of Wisconsin– Milwaukee, Milwaukee, WI, USA. His research inter-
ests include web services and web-based systems, e-business, e-government, software engineering,
business process management, and IT strategy. His papers have appeared in several publications and
have been presented at conferences, including: IEEE Transactions on Systems, Man, & Cybernetics;
Decision Support Systems; the Journal of Business Research; Electronic Commerce Research and Appli-
cations; Computers & Education; the Asia Pacific Journal of Information Systems, and the Hawaii Inter-
national Conference on System Sciences (HICSS). He was the chair for the 2009 ICT Innovations and
Progresses in Developing Countries Workshop at ICCIT.
Hwansoo Lee is a Research Assistant Professor in the Interdisciplinary Graduate Program in IT Law at
Dankook University. He received his Ph.D. from Department of Business and Technology Management
at Korea Advanced Institute of Science and Technology (KAIST). His research focuses on Information
Security & Privacy, Electronic Commerce, Platform Business, and Enterprise Information Systems. His
papers have appeared in International Journal of Mobile Communications, Behaviour & Information Tech-
nology, Journal of Artificial Societies and Social Simulation, Telematics and Informatics, Journal of Global
Information Management, and other international & domestic journals. He also has well-qualified experi-
ences in related works at ISs area as a developer and system analyst. He has received the Best Papers awards
at various international and domestic conferences.
Andrew P. Ciganek is an Associate Professor of MIS in the Department of Information Technology and
Business Education at the University of Wisconsin, Whitewater, USA. He received his BS and Ph.D. in
MIS from the University of Wisconsin –Milwaukee, Milwaukee, WI, USA, in 2006 and 2000, respectively.
His research interests are the managerial and strategic issues associated with the adoption and diffusion of
innovations as well as the innovation decision-making process. His research has sought to identify the
drivers and inhibitors in the decision-making process of adopting innovations and the impact of those
drivers and inhibitors on the process’ duration. Much of his work also examines these innovations with
respect to cultural influences, both on an organizational and international level.
 18 W. Bhuasiri et al.

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Appendix 1. Measurement items.

Construct Measurement item References
Perceived † I feel convenience in using the e-tax Sørebø et al. (2009)
autonomy (PA) filing and payment system for my
taxes
† I feel like I can use the e-tax filing
and payment system as I want to for
my taxes
† I feel autonomous when I use the e-
tax filing and payment system for my
taxes
Perceived † I have been able to learn interesting Roca and Gagné (2008); Sørebø
competence new skills through the e-tax filing et al. (2009)
(PC) and payment system for my taxes
† I feel confident in navigating the e-
tax filing and payment system by
following the hyperlinks
Performance † Using the e-tax filing and payment Al-Gahtani et al. (2007);
expectancy system increases my productivity Bandyopadhyay and Katherine
(PE) † Using the e-tax filing and payment (2007); Chiu and Wang (2008);
system enhances my effectiveness on Fu et al. (2006); Loo et al.
my taxes (2009); McLeod et al. (2009);
Robinson (2006); Venkatesh
et al. (2003)

(Continued)
 22 W. Bhuasiri et al.

Appendix 1. Continued.
Construct Measurement item References
Effort expectancy † It would be easy for me to become Al-Gahtani et al. (2007);
(EE) skillful at using the e-tax filing and Bandyopadhyay and Katherine
payment system (2007); Chiu and Wang (2008);
† I would find the e-tax filing and Fu et al. (2006); Loo et al.
payment system easy to use (2009); McLeod et al. (2009);
Robinson (2006); Venkatesh
et al. (2003)
Facilitating † I have the resources necessary to use Al-Gahtani et al. (2007);
conditions (FC) the e-tax filing and payment system Bandyopadhyay and Katherine
† I have the knowledge necessary to (2007); Chiu and Wang (2008);
use the e-tax filing and payment Fu et al. (2006); Loo et al.
system (2009); McLeod et al. (2009);
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Robinson (2006); Venkatesh

et al. (2003)
Social influence † People who influence my behavior Al-Gahtani et al. (2007);
(SI) think I should use the e-tax filing and Bandyopadhyay and Katherine
payment system (2007); Chiu and Wang (2008);
† The Thai government’s Fu et al. (2006); Loo et al.
encouragement affects my intention (2009); McLeod et al. (2009);
to use the e-tax filing and payment Robinson (2006); Venkatesh
system et al. (2003)
† My peer group affects my intention to
use the e-tax filing and payment
system
Perceived risk † It would be risky to use the e-tax Fu et al. (2006); McLeod et al.
(PR) filing and payment system (2009); Wu and Wang (2005)
† I feel uneasy psychologically if I use
the e-tax filing and payment system
Perceived † I find the e-tax filing and payment Chang et al. (2005); Loo et al.
credibility system secure in preparing and filing (2009); Ong et al. (2004); Wang
(PCR) my taxes (2003)
† Using the e-tax filing and payment
system is more secure than a paper-
based system
Marker variable † If I subscribe to mobile TV service, Choi, Kim, and McMillan,
(MARK) the reason will be because it is not a (2009)
pleasant activity
Behavioral † I intend to continue using the e-tax Al-Gahtani et al. (2007);
intention to use filing and payment system for my Bandyopadhyay and Katherine
(BI) income tax returns in the next tax (2007); Chiu and Wang (2008);
return season Fu et al. (2006); Loo et al.
† I predict I would use the e-tax filing (2009); McLeod et al. (2009);
and payment system in the future Robinson (2006); Venkatesh
et al. (2003)
 Information Technology for Development 23

Appendix 2. Descriptive statistics of measurement items in each construct.

Construct Measurement Item Mean Standard deviation

Perceived autonomy (PA) PA1 4.34 0.849
PA2 3.96 0.895
PA3 4.03 0.893
Perceived competence (PC) PC1 3.83 0.911
PC2 3.73 0.875
Performance expectancy (PE) PE1 3.87 0.950
PE2 3.98 0.846
Effort expectancy (EE) EE1 3.90 0.846
EE2 3.80 0.953
Facilitating conditions (FC) FC1 3.96 0.865
FC2 3.82 0.875
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Social influence (SI) SI1 3.41 1.064

SI2 3.45 1.049
SI3 3.48 1.050
Perceived risk (PR) PR1 3.10 1.043
PR2 2.82 1.097
Perceived credibility (PCR) PCR1 3.65 0.898
PCR2 3.48 0.964
Behavioral intention to use (BI) BI1 4.16 0.845
BI2 4.27 0.859

Appendix 3. Item loadings and cross loadings.

BI EE FC PA PC PE PR PCR SI
BI1 0.937 0.386 0.474 0.506 0.361 0.506 20.132 0.324 0.252
BI2 0.935 0.427 0.461 0.448 0.346 0.470 20.097 0.319 0.312
EE1 0.385 0.865 0.437 0.448 0.473 0.498 20.086 0.312 0.238
EE2 0.354 0.839 0.423 0.498 0.459 0.428 20.126 0.236 0.248
FC1 0.448 0.450 0.906 0.411 0.459 0.440 20.158 0.349 0.294
FC2 0.460 0.467 0.912 0.459 0.486 0.498 20.081 0.341 0.289
PA1 0.451 0.462 0.363 0.822 0.321 0.506 20.189 0.086 0.149
PA2 0.408 0.472 0.420 0.875 0.464 0.473 20.030 0.267 0.231
PA3 0.436 0.472 0.434 0.848 0.538 0.531 20.042 0.280 0.266
PC1 0.319 0.515 0.471 0.491 0.904 0.482 20.008 0.340 0.285
PC2 0.357 0.456 0.455 0.435 0.875 0.424 20.073 0.329 0.275
PE1 0.475 0.517 0.495 0.536 0.480 0.922 20.158 0.284 0.251
PE2 0.487 0.488 0.458 0.562 0.462 0.922 20.143 0.228 0.256
PR1 20.024 20.126 20.091 20.069 20.073 20.125 0.873 20.129 0.214
PR2 20.170 20.105 20.139 20.112 20.019 20.165 0.950 20.066 0.193
PCR1 0.315 0.3465 0.360 0.242 0.359 0.261 20.076 0.912 0.268
PCR2 0.309 0.238 0.329 0.209 0.324 0.243 20.103 0.904 0.312
SI1 0.259 0.216 0.293 0.277 0.293 0.256 0.145 0.269 0.843
SI2 0.280 0.244 0.263 0.182 0.266 0.202 0.237 0.306 0.877
SI3 0.229 0.275 0.267 0.196 0.245 0.252 0.173 0.234 0.841
 24 W. Bhuasiri et al.

Appendix 4. Common method bias analysis result.

Substantive factor Method factor

Construct Indicator loading (R1) R12 loading (R2) R22
Perceived autonomy PA1 0.8842 0.7818 20.0872 0.0076
PA2 0.9247 0.8551 20.0460 0.0021
PA3 0.7349 0.5401 0.1335 0.0178
Perceived competence PC1 0.8642 0.7468 0.0353 0.0012
PC2 0.9163 0.8396 20.0353 0.0012
Performance expectancy PE1 0.9095 0.8272 0.0162 0.0003
PE2 0.9346 0.8735 20.0162 0.0003
Effort expectancy EE1 0.8351 0.6974 0.0234 0.0005
EE2 0.8699 0.7567 20.0234 0.0005
Facilitating conditions FC1 0.9342 0.8727 20.0335 0.0011
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FC2 0.8837 0.7809 0.0335 0.0011

Social influence SI1 0.8159 0.6657 0.0423 0.0018
SI2 0.8779 0.7707 20.0210 0.0004
SI3 0.8683 0.7539 20.0201 0.0004
Perceived risk PR1 0.9177 0.8422 0.0184 0.0003
PR2 0.9128 0.8332 20.0184 0.0003
Perceived credibility PCR1 0.8950 0.8010 0.0247 0.0006
PCR2 0.9217 0.8495 20.0247 0.0006
Behavioral intention to use BI1 0.9268 0.8590 0.0124 0.0002
BI2 0.9447 0.8925 20.0124 0.0002
Average 0.8886 0.7920 0.0001 0.0019