E-tax filing adoption in Thailand | |
| Author | Suretran Thirapochna |
| Call Number | AIT RSPR no.IM-12-10 |
| Subject(s) | Revenue--Thailand Electronic filing systems--Thailand Tax administration and procedure--Thailand |
| Note | A research study submitted in partial fulfillment of the requirements for the degree of Master of Science in Information Management, School of Engineering and Technology |
| Publisher | Asian Institute of Technology |
| Series Statement | Research studies project report ; no. IM-12-10 |
| Abstract | The revenue department of Thailand launche d e - tax filing system in 2001 and currently approximately 65 percent of all registered personal income tax payer s file their yearly income tax via the e - tax filing system. This study looks at some of the factors which may be the barriers toward e - tax filing adoption . T here w ere four main factors that are the highest potential barriers toward an e - tax filing system they are perceived usefulness, perceived ease of use, perceived risk and subject ive norms. The methodology model of this study is to use a modified Technology Acceptant Model or as known as TAM model along with four proposed hypothesis. A quantitative research method was chosen for this study by develop ing a questionnaire survey to di stribute to the 400 current personal income tax payers. . The result shows a positive relationship between perceived ease of use, perceived usefulness toward actual adoption of using an e - tax filing system while perceived risk shows a negative relationship toward actual adoption and there is no significant relationship between subjective norms and actual adoption. |
| Year | 2012 |
| Corresponding Series Added Entry | Asian Institute of Technology. Research studies project report ; no. IM-12-10 |
| Type | Research Study Project Report (RSPR) |
| School | School of Engineering and Technology (SET) |
| Department | Department of Information and Communications Technologies (DICT) |
| Academic Program/FoS | Information Management (IM) |
| Chairperson(s) | Vatcharaporn Esichaikul; |
| Examination Committee(s) | Donyaprueth Krairit;Dailey, Matthew; |
| Scholarship Donor(s) | Government of Thailand; |
| Degree | Research Studies Project Report (M. Sc.) - Asian Institute of Technology, 2012 |