2026-07-26T22:02:28Z https://meral.edu.mm/oai

oai:meral.edu.mm:recid/00009102 2024-09-06T09:52:50Z 1582963436320 1582963436320:1582965701379

Taxpayer Intention to Use on Electronic Tax Payment System of Myanmar Customs (Thuzar Aung, 2023) Thuzar Aung The study aimed to examine the taxpayers' intention to use electronic tax payment systems and to describe the effect of services providing factors for intention to use of electronic tax payment system of the Myanmar Customs Department. The study used quantitative research technique with simple random sampling method. Data collected primary data form 294 taxpayers out of 5877 users of MACCS in Myanmar Customs Department at Yangon Area. The descriptive statistics and multiple linear regression were used in the study. The study analyzed the four factors such as Perceived Usefulness, Perceived Ease of Use, Trust and Facilitating Conditions. The study found that only three factors such as Perceived Usefulness, Trust and facilitating Conditions have a significant influence on taxpayers' intention to use. Perceived Usefulness is the most influencing factor on intention to use the Electronic Tax Payment system and followed by Taxpayers Trust and Facilitating factors. The study suggest that in order to improve the system's usability and efficiency, the e-payment system needs to be more integrated with other private banks. Then, the e-tax payment system will be easier for taxpayers to use. Finally, Myanmar Customs should make the tax payers to be aware the electronic payment system is more convenient and secure. And the system should be further implemented so that it can be used in other customs areas as well. 2023-08-01 https://meral.edu.mm/records/9102