ACCEPTANCE OF TECHNOLOGY IN THE CONTEXT OF INDIVIDUAL INCOME TAX RETURN FILING VIA THE INTERNET

Abstract

Abstract—This study explores the acceptance of technology in the specific context of individual income tax return filing via the Internet among Thai people. The transition from traditional to digital tax filing methods raises questions about factors influencing acceptance, including perceived ease of use, perceived usefulness, trust, security, and the impact of government-led initiatives. A mixed-methods approach was employed, combining qualitative in-depth interviews with quantitative surveys. The participants, representing diverse demographics, were selected through stratified random sampling. The qualitative phase aimed to capture nuanced perspectives, while the quantitative phase utilized the Technology Acceptance Model (TAM) to analyze factors influencing technology acceptance. The findings reveal a generally positive attitude toward online tax filing, with participants acknowledging the convenience and usefulness of digital platforms. However, concerns about data security and trust pose significant challenges. Qualitative insights provide depth to the statistical results, highlighting the importance of user experience, government initiatives, and digital literacy. The recommendations include enhancing security measures, tailoring educational initiatives, improving user experience, and addressing the digital divide. Policymakers, tax authorities, and technology developers can leverage these insights to refine strategies and promote wider acceptance.