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E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors

Oni, Aderonke A and Musa, Ugbedeojo and Oni, Samuel (2020) E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors. Journal of Organizational and End User Computing, 32 (1). pp. 41-61.

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This paper focuses on investigating factors affecting e-revenue adoption in State Internally Revenue Service. The study utilizes a quantitative research methods. A conceptual research model to investigate factors affecting e-revenue was developed by integrating technology, organisation, and environment framework. The constructs employed in predicting e-revenue adoption include technological competence, financial cost, internal need, satisfaction with existing system, competitive pressure, taxpayer readiness, government regulation. Data were collected from 140 staff of the ICT department, collection departments, and some management staff of State Internal Revenue Service in three state of Nigeria. The data were analysed based on PLS-SEM using SmartPLS 3.0. The result shows that financial cost, level of satisfaction with existing system, internal need of the revenue agencies, government regulation, and competitive pressure are significant factors influencing the adoption of e-revenue in Nigeria.

Item Type: Article
Uncontrolled Keywords: adoption, e-revenue, IS innovation, Revenue, State Internally Revenue Service, Taxation, TOE
Subjects: H Social Sciences > HG Finance
J Political Science > JA Political science (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: Mrs Patricia Nwokealisi
Date Deposited: 28 May 2021 15:48
Last Modified: 28 May 2021 15:48

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