Elements of the Intention to use the E-tax System of Online Businesses in Thailand

Abstract

The rise of e-commerce traders has significant impact on business operations. The goal of this study is to ensure effective tax collection from e-commerce traders by examining components of behavioral intentions of 300 online traders who registered with the Department of Business Development, Ministry of Commerce, Thailand. The instruments used in this study are 5-point Likert scale questionnaire and confirmatory factor analysis. The research results showed that there are nine indicators of behavioral intention and the confirmatory factor analysis model is consistent with empirical data. The top three indicators with the highest regression weight are: 1) convenience of service channels, fidelity of the e-tax system, and trustworthiness of the system. Therefore, the state agencies should issue policies that help facilitate businesses by increasing service channels and should increase the trustworthiness and fidelity of the e-tax system.