{"_buckets": {"deposit": "3d992fce-773a-45b7-b347-c2221e2c6714"}, "_deposit": {"created_by": 20, "id": "9102", "owner": "20", "owners": [20], "owners_ext": {"displayname": "", "username": ""}, "pid": {"revision_id": 0, "type": "depid", "value": "9102"}, "status": "published"}, "_oai": {"id": "oai:meral.edu.mm:recid/00009102", "sets": ["1582963436320"]}, "author_link": [], "control_number": "9102", "item_1583103067471": {"attribute_name": "Title", "attribute_value_mlt": [{"subitem_1551255647225": "Taxpayer Intention to Use on Electronic Tax Payment System of Myanmar Customs (Thuzar Aung, 2023)", "subitem_1551255648112": "en"}]}, "item_1583103085720": {"attribute_name": "Description", "attribute_value_mlt": [{"interim": "The study aimed to examine the taxpayers\u0027 intention to use electronic tax payment\nsystems and to describe the effect of services providing factors for intention to use of\nelectronic tax payment system of the Myanmar Customs Department. The study used\nquantitative research technique with simple random sampling method. Data collected\nprimary data form 294 taxpayers out of 5877 users of MACCS in Myanmar Customs\nDepartment at Yangon Area. The descriptive statistics and multiple linear regression were\nused in the study. The study analyzed the four factors such as Perceived Usefulness,\nPerceived Ease of Use, Trust and Facilitating Conditions. The study found that only three\nfactors such as Perceived Usefulness, Trust and facilitating Conditions have a significant\ninfluence on taxpayers\u0027 intention to use. Perceived Usefulness is the most influencing factor\non intention to use the Electronic Tax Payment system and followed by Taxpayers Trust\nand Facilitating factors. The study suggest that in order to improve the system\u0027s usability\nand efficiency, the e-payment system needs to be more integrated with other private banks.\nThen, the e-tax payment system will be easier for taxpayers to use. Finally, Myanmar\nCustoms should make the tax payers to be aware the electronic payment system is more\nconvenient and secure. And the system should be further implemented so that it can be used\nin other customs areas as well."}]}, "item_1583103120197": {"attribute_name": "Files", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_access", "date": [{"dateType": "Available", "dateValue": "2023-11-02"}], "displaytype": "preview", "download_preview_message": "", "file_order": 0, "filename": "Thuzar Aung, EMBF -69, 8th Batch.pdf", "filesize": [{"value": "485 KB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_0", "mimetype": "application/pdf", "size": 485000.0, "url": {"url": "https://meral.edu.mm/record/9102/files/Thuzar Aung, EMBF -69, 8th Batch.pdf"}, "version_id": "d026e0e2-6108-439f-ab38-e6d93a8fd2ce"}]}, "item_1583103233624": {"attribute_name": "Thesis/dissertations", "attribute_value_mlt": [{"subitem_awarding_university": "Yangon University of Economics", "subitem_supervisor(s)": [{"subitem_supervisor": "Dr Thynn Thynn Myint"}]}]}, "item_1583105942107": {"attribute_name": "Authors", "attribute_value_mlt": [{"subitem_authors": [{"subitem_authors_fullname": "Thuzar Aung"}]}]}, "item_1583108359239": {"attribute_name": "Upload type", "attribute_value_mlt": [{"interim": "Other"}]}, "item_1583108428133": {"attribute_name": "Publication type", "attribute_value_mlt": [{"interim": "Thesis"}]}, "item_1583159729339": {"attribute_name": "Publication date", "attribute_value": "2023-08-01"}, "item_title": "Taxpayer Intention to Use on Electronic Tax Payment System of Myanmar Customs (Thuzar Aung, 2023)", "item_type_id": "21", "owner": "20", "path": ["1582963436320", "1582965701379"], "permalink_uri": "https://meral.edu.mm/records/9102", "pubdate": {"attribute_name": "Deposit date", "attribute_value": "2023-11-02"}, "publish_date": "2023-11-02", "publish_status": "0", "recid": "9102", "relation": {}, "relation_version_is_last": true, "title": ["Taxpayer Intention to Use on Electronic Tax Payment System of Myanmar Customs (Thuzar Aung, 2023)"], "weko_shared_id": -1}