Tag Archives: Perceived Ease of Use

Electronic Taxation and Tax Compliance among Some Selected Fast Food Restaurants in Lagos State, Nigeria (Tax Payers Perspective) (Published)

This study assessed the effect of level of awareness on electronic tax on tax compliance by small and medium scale enterprises (SMEs) in Lagos state; it also examined the effect of perceived ease of use on tax compliance and determined the effect of electronic tax filing system cost on tax compliance among SMEs in Lagos state; This was done with a view to determine the effect of electronic tax filing system on tax compliance among SMEs in Lagos state Nigeria. The study employed the survey research design. Data were collected from primary sources through the use of structured questionnaire distributed to the SMEs at their place of work. The population of the study consist of nine hundred and fifty (950) small and medium scale enterprises in Lagos state in the fast food restaurants sub sector. A sample size of two hundred and eighty-one was selected using the Taro Yamane formula. Data collected were analysed using descriptive statistics, structural equation model analysis and regression. Analysis of the study revealed that level of awareness (LOA) showed significant positive relationship with tax compliance (β= 0.276; t=2.689; p=0.008). It was also revealed that perceived ease of use (PEU) (β = 0.249; t= 2.331; p= 0.022) has a positive effect on tax compliance but was statically non-significant. The tax compliance cost (TCC) (β=-0.289; t= -2.568; p=0.012) showed a non-significant negative effect on tax compliance. The study therefore concludes that the level at which the tax payers are aware of the electronic tax filing system will determine their compliance rate and the compliance cost may discourage the tax payers from using the system if it is higher. Although the effect of ease of use is non-significant, the positive effect it has indicates that it has the potential to influence tax compliance. The study therefore recommends that government should increase its tax awareness efforts; review the electronic tax filing system to reduce cost of usage and provide a user friendly avenue for using the system.

Keywords: Perceived Ease of Use, Small and Medium Scale enterprises., Tax Compliance, electronic tax, electronic tax filing system cost, level of awareness

Perceived Usefulness and Ease of Use as Mediators of the Effect of Health Information Systems on User Performance (Published)

Health information systems (HISs) have transformed health organizations by playing a supportive role in improving efficiency and quality of healthcare. This paper explores the mediating role of perceived usefulness (PU) and perceived ease of use (PEOU) on the relationship between task technology fit (TTF), information quality (IQ), system quality (SQ) and user performance (UP) in health organizations in Kenya. A framework was generated by modifying the dimensions of TTF, DeLone and McLean IS Success Model (D&M) and Technology Acceptance Model (TAM). Descriptive survey design was utilized and the proposed model provided empirical evidence based on a questionnaire administered to 395 HIS users. Mediation analysis was carried out using ordinary least squares (OLS) path analysis and results indicated that PU and PEOU mediated the association between TTF, IQ, SQ and UP. The results indicated that performance outcomes are higher when individual users perceive HISs to be useful and easy to use.

Keywords: Health information systems, Perceived Ease of Use, Perceived Usefulness, mediation analysis, user performance

Predicting Consumer Adoption of Point Of Sale (POS) E-Payment System in Nigeria Using Extended Technology Acceptance Model (Published)

This study is concerned with Predicting Consumer Adoption of Point of Sale (POS) e-Payment System in Nigeria Using Extended Technology Acceptance Model. We extended the TAM by adding two variables: consumer awareness and security of operations to ascertain how they predict the original TAM constructs: PU and PEOU to predict POS adoption. The study was based on a sample of 400 respondents in Awka, Nigeria; of which 234 responded. Questionnaire was the instrument for data collection and was designed with five point likert scale. Four items were used to measure each of the variables. The analysis was done with SEM with the aid of AMOS 23 software. This study has established that PEOU and PU positively and significantly impact POS adoption in Nigeria. It also demonstrated that security impacts PEOU positively and significantly but insignificantly on PU. Consumer awareness (CA) significantly and positively impact PU but impact on PEOU is not significant. The study has implications for research and practice. Further researches should be conducted with further extensions to show the mediation and or moderation impacts of the two variables

Keywords: E-Payment., Perceived Ease of Use, Perceived Usefulness, SEM, Security, awareness