Factors Affecting the Adoption of E-Filing of Income Tax Returns in India: A Survey

The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 1, January 2017, pp. 46-66

Posted: 17 Jan 2018

See all articles by Dr. Sumit Kumar Maji

Dr. Sumit Kumar Maji

University of Burdwan - Department of Commerce

Kalyan Pal

University of Burdwan

Multiple version iconThere are 2 versions of this paper

Date Written: January 11, 2018

Abstract

This paper evaluates the e-filing trends in India and also discusses the factors affecting the adoption of e-filing system and level of satisfaction among the e-filing system users in India. In the existing literature of behavioral science, there is an extensive use of the Theory of Reasoned Action (TRA) (Fishbein and Ajzen, 1975), Theory of Planned Behavior (TPB) (Ajzen, 1985) and Technology Acceptance Model (TAM) (Davis et al., 1989) to explain the different factors affecting the human behavior and also with special reference to the factors influencing adoption of the e-filing system. This study also uses TPB and TAM for determining the different factors affecting the e-filing adoption in India. For this purpose, a structured questionnaire is framed to get the opinions of the e-filing system users. Primary data so collected are analyzed with the help of different statistical and econometric tools such as mean, standard deviation, principal component analysis, and multivariate probit analysis. The findings of the study suggest that the tax professionals surveyed are very much satisfied with the e-filing system and thus there is a positive behavioral intention towards the entire system. Such a positive intention and level of satisfaction is due to the perceived ease of operation, perceived utility, e-filing website service quality, social influence and cost-effectiveness. The results of the study also reveal that perceived risk associated with the e-filing system negatively affects the level of satisfaction and the behavioral intention of the e-filing system users.

Suggested Citation

Maji, Dr. Sumit Kumar and Pal, Kalyan, Factors Affecting the Adoption of E-Filing of Income Tax Returns in India: A Survey (January 11, 2018). The IUP Journal of Accounting Research & Audit Practices, Vol. XVI, No. 1, January 2017, pp. 46-66, Available at SSRN: https://ssrn.com/abstract=3100051

Dr. Sumit Kumar Maji (Contact Author)

University of Burdwan - Department of Commerce ( email )

Department of Commerce
Burdwan-713104
Burdwan, IN West Bengal 713104
India
+919475939809 (Phone)

Kalyan Pal

University of Burdwan ( email )

Bardhaman
Burdwan University
Burdwan, West Bengal 713104
India

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