{"id":"https://openalex.org/W2946461945","doi":"https://doi.org/10.4018/jeco.2019070105","title":"Predicting e-Tax Service Adoption","display_name":"Predicting e-Tax Service Adoption","publication_year":2019,"publication_date":"2019-05-14","ids":{"openalex":"https://openalex.org/W2946461945","doi":"https://doi.org/10.4018/jeco.2019070105","mag":"2946461945"},"language":"en","primary_location":{"id":"doi:10.4018/jeco.2019070105","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jeco.2019070105","pdf_url":null,"source":{"id":"https://openalex.org/S96210769","display_name":"Journal of Electronic Commerce in Organizations","issn_l":"1539-2929","issn":["1539-2929","1539-2937"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Electronic Commerce in Organizations","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5089781157","display_name":"Afrin Rifat","orcid":null},"institutions":[{"id":"https://openalex.org/I157386601","display_name":"North South University","ror":"https://ror.org/05wdbfp45","country_code":"BD","type":"education","lineage":["https://openalex.org/I157386601"]}],"countries":["BD"],"is_corresponding":true,"raw_author_name":"Afrin Rifat","raw_affiliation_strings":["Department of Accounting and Finance, North South University, Dhaka, Bangladesh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, North South University, Dhaka, Bangladesh","institution_ids":["https://openalex.org/I157386601"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038560267","display_name":"Nabila Nisha","orcid":null},"institutions":[{"id":"https://openalex.org/I157386601","display_name":"North South University","ror":"https://ror.org/05wdbfp45","country_code":"BD","type":"education","lineage":["https://openalex.org/I157386601"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Nabila Nisha","raw_affiliation_strings":["Department of Accounting and Finance, North South University, Dhaka, Bangladesh"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Finance, North South University, Dhaka, Bangladesh","institution_ids":["https://openalex.org/I157386601"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5050709236","display_name":"Mehree Iqbal","orcid":"https://orcid.org/0000-0002-6199-8818"},"institutions":[{"id":"https://openalex.org/I157386601","display_name":"North South University","ror":"https://ror.org/05wdbfp45","country_code":"BD","type":"education","lineage":["https://openalex.org/I157386601"]}],"countries":["BD"],"is_corresponding":false,"raw_author_name":"Mehree Iqbal","raw_affiliation_strings":["Department of Marketing and International Business, North South University, Dhaka, Bangladesh"],"raw_orcid":"https://orcid.org/0000-0002-6199-8818","affiliations":[{"raw_affiliation_string":"Department of Marketing and International Business, North South University, Dhaka, Bangladesh","institution_ids":["https://openalex.org/I157386601"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5089781157"],"corresponding_institution_ids":["https://openalex.org/I157386601"],"apc_list":null,"apc_paid":null,"fwci":3.0869,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.94300912,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":98},"biblio":{"volume":"17","issue":"3","first_page":"71","last_page":"100"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9997000098228455,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9997000098228455,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10609","display_name":"Digital Marketing and Social Media","score":0.9919999837875366,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.9912999868392944,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/taxpayer","display_name":"Taxpayer","score":0.9398722648620605},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.7064147591590881},{"id":"https://openalex.org/keywords/service","display_name":"Service (business)","score":0.654268741607666},{"id":"https://openalex.org/keywords/government","display_name":"Government (linguistics)","score":0.5730170011520386},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.5291215181350708},{"id":"https://openalex.org/keywords/risk-perception","display_name":"Risk perception","score":0.47300368547439575},{"id":"https://openalex.org/keywords/usability","display_name":"Usability","score":0.46710506081581116},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.44221749901771545},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.4392852485179901},{"id":"https://openalex.org/keywords/service-quality","display_name":"Service quality","score":0.4248838424682617},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.35553014278411865},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.1895453929901123},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.1613692343235016},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.1307048201560974}],"concepts":[{"id":"https://openalex.org/C2776360696","wikidata":"https://www.wikidata.org/wiki/Q1938414","display_name":"Taxpayer","level":2,"score":0.9398722648620605},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7064147591590881},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.654268741607666},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5730170011520386},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5291215181350708},{"id":"https://openalex.org/C163355716","wikidata":"https://www.wikidata.org/wiki/Q2154783","display_name":"Risk perception","level":3,"score":0.47300368547439575},{"id":"https://openalex.org/C170130773","wikidata":"https://www.wikidata.org/wiki/Q216378","display_name":"Usability","level":2,"score":0.46710506081581116},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.44221749901771545},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4392852485179901},{"id":"https://openalex.org/C140781008","wikidata":"https://www.wikidata.org/wiki/Q1221081","display_name":"Service quality","level":3,"score":0.4248838424682617},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.35553014278411865},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1895453929901123},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.1613692343235016},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1307048201560974},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C107457646","wikidata":"https://www.wikidata.org/wiki/Q207434","display_name":"Human\u2013computer interaction","level":1,"score":0.0},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4018/jeco.2019070105","is_oa":false,"landing_page_url":"https://doi.org/10.4018/jeco.2019070105","pdf_url":null,"source":{"id":"https://openalex.org/S96210769","display_name":"Journal of Electronic Commerce in Organizations","issn_l":"1539-2929","issn":["1539-2929","1539-2937"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320424","host_organization_name":"IGI Global","host_organization_lineage":["https://openalex.org/P4310320424"],"host_organization_lineage_names":["IGI Global"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Electronic Commerce in Organizations","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:igg:jeco00:v:17:y:2019:i:3:p:71-100","is_oa":false,"landing_page_url":"https://services.igi-global.com/resolvedoi/resolve.aspx?doi=10.4018/JECO.2019070105","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/17","score":0.4699999988079071,"display_name":"Partnerships for the goals"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":105,"referenced_works":["https://openalex.org/W33842105","https://openalex.org/W145183470","https://openalex.org/W749329947","https://openalex.org/W891618805","https://openalex.org/W1529415655","https://openalex.org/W1572462488","https://openalex.org/W1590365279","https://openalex.org/W1689771227","https://openalex.org/W1700427667","https://openalex.org/W1787491729","https://openalex.org/W1791587663","https://openalex.org/W1967333569","https://openalex.org/W1968499251","https://openalex.org/W1971684258","https://openalex.org/W1972843660","https://openalex.org/W1986221133","https://openalex.org/W1987258130","https://openalex.org/W2006230623","https://openalex.org/W2013342479","https://openalex.org/W2016244741","https://openalex.org/W2024509488","https://openalex.org/W2028809046","https://openalex.org/W2032091634","https://openalex.org/W2032829364","https://openalex.org/W2042121123","https://openalex.org/W2055497091","https://openalex.org/W2057450999","https://openalex.org/W2058513103","https://openalex.org/W2061143065","https://openalex.org/W2062359234","https://openalex.org/W2063636761","https://openalex.org/W2069936247","https://openalex.org/W2070630777","https://openalex.org/W2073741718","https://openalex.org/W2079090652","https://openalex.org/W2080242010","https://openalex.org/W2081594505","https://openalex.org/W2088504266","https://openalex.org/W2088988642","https://openalex.org/W2095928882","https://openalex.org/W2097826377","https://openalex.org/W2098685541","https://openalex.org/W2100298186","https://openalex.org/W2100408980","https://openalex.org/W2106096361","https://openalex.org/W2112081648","https://openalex.org/W2122912498","https://openalex.org/W2128275256","https://openalex.org/W2133868447","https://openalex.org/W2135921657","https://openalex.org/W2140225368","https://openalex.org/W2141214559","https://openalex.org/W2150303784","https://openalex.org/W2150482479","https://openalex.org/W2154103949","https://openalex.org/W2162739331","https://openalex.org/W2163914445","https://openalex.org/W2165711891","https://openalex.org/W2166785407","https://openalex.org/W2168578824","https://openalex.org/W2169789485","https://openalex.org/W2172308566","https://openalex.org/W2183602951","https://openalex.org/W2185268735","https://openalex.org/W2254795379","https://openalex.org/W2256358662","https://openalex.org/W2272527471","https://openalex.org/W2278361541","https://openalex.org/W2299976301","https://openalex.org/W2319628161","https://openalex.org/W2356613439","https://openalex.org/W2401599518","https://openalex.org/W2481769138","https://openalex.org/W2500501785","https://openalex.org/W2501474797","https://openalex.org/W2510338788","https://openalex.org/W2524404778","https://openalex.org/W2528681795","https://openalex.org/W2541008432","https://openalex.org/W2549252858","https://openalex.org/W2550249383","https://openalex.org/W2571213079","https://openalex.org/W2572683762","https://openalex.org/W2594567700","https://openalex.org/W2598317533","https://openalex.org/W2603093195","https://openalex.org/W2603698689","https://openalex.org/W2662673577","https://openalex.org/W2740021345","https://openalex.org/W2766785465","https://openalex.org/W2771864400","https://openalex.org/W2782221246","https://openalex.org/W2785820857","https://openalex.org/W2786701021","https://openalex.org/W2793319820","https://openalex.org/W2795834545","https://openalex.org/W3122838568","https://openalex.org/W3122877168","https://openalex.org/W3152438101","https://openalex.org/W3154634028","https://openalex.org/W4235678817","https://openalex.org/W4246006116","https://openalex.org/W4285719527","https://openalex.org/W6605929052","https://openalex.org/W6684081776"],"related_works":["https://openalex.org/W4382657178","https://openalex.org/W3173749716","https://openalex.org/W4385175310","https://openalex.org/W4386053007","https://openalex.org/W4386103738","https://openalex.org/W4319782395","https://openalex.org/W4385458878","https://openalex.org/W2749669159","https://openalex.org/W2375258063","https://openalex.org/W3176449001"],"abstract_inverted_index":{"Non-compliance":[0],"and":[1,23,72,94,111,130,145],"weak":[2],"tax":[3,26],"collections":[4],"led":[5],"to":[6,89,127],"the":[7,62,67],"initiation":[8],"of":[9,49,69,134],"e-tax":[10,19,119],"filing,":[11],"an":[12],"emerging":[13],"e-government":[14],"service":[15,64,95],"in":[16,80],"Bangladesh.":[17],"While":[18],"services":[20,51,57],"are":[21,52,58,148],"convenient":[22],"make":[24],"filing":[25],"returns":[27],"easy":[28],"within":[29],"a":[30,77],"few":[31],"mouse":[32],"clicks,":[33],"there":[34],"can":[35,75],"be":[36],"risks":[37],"that":[38,74,104],"may":[39,114],"obstruct":[40],"taxpayers":[41],"from":[42,61],"using":[43],"this":[44,82],"service.":[45],"Besides,":[46,121],"quality":[47,96],"dimensions":[48,73,107],"such":[50],"equally":[53],"important":[54],"since":[55],"online":[56],"completely":[59],"different":[60],"physical":[63],"industry.":[65],"With":[66],"aim":[68],"identifying":[70],"factors":[71,97],"influence":[76,115],"taxpayer's":[78],"intention":[79,117],"Bangladesh,":[81],"study":[83],"extends":[84],"Technology":[85],"Acceptance":[86],"Model":[87],"(TAM)":[88],"include":[90],"perceived":[91,122,128,132],"risk":[92,106,113,123],"facets":[93],"associated":[98],"with":[99],"e-Tax":[100],"services.":[101,120],"Findings":[102],"claim":[103],"three":[105],"-":[108],"financial,":[109],"cyber,":[110],"time":[112],"taxpayers'":[116,140],"towards":[118],"is":[124],"inversely":[125],"related":[126],"usefulness":[129],"only":[131],"ease":[133],"use":[135],"denotes":[136],"significant":[137],"impact":[138],"upon":[139],"behavioral":[141],"intentions.":[142],"Implications,":[143],"limitations":[144],"future":[146],"directions":[147],"accordingly":[149],"discussed":[150],"as":[151],"well.":[152]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
