Attitude and Behavioral Intention as Mediators in Adoption of E-Tax Services in Ura, Uganda

Musa Moya, Robinah Nabafu, Dr. Gilbert Maiga, Kituyi Mayoka


The purpose of this study was to identify mediators of specific factors influencing adoption of e-tax system on URA, Uganda and design a customized model for its successful adoption. The research was conducted based on empirical data collected from the field. A cross-sectional survey and quantitative research approach were used to collect primary data from a sample of 350 respondents. In addition, 279 questionnaires were received and analyzed using multiple linear regression and medgraph by Jose to test for mediation of variables. Research findings revealed that attitude and behavioral intention mediated performance expectancy, effort expectancy, social influence, trust and perceived security in influencing user behavior of the system. Facilitating conditions, unlike other determinants, directly influence on user behavior. Trust, perceived security and attitude are new constructs that were included in the model. This research will help the government to discover specific factors that influence Ugandans to adopt e-government systems. Discovery of specific factors will help the government to come up with a practical and long lasting solution to adoption barriers. Originality of the study came as a result of identifying Uganda based factors affecting e-government adoption. It was achieved through listing a number of adoption factors by respondents based on choice of specific factors that influence on e-government adoption in Uganda. Therefore, selected factors were based on design of customized UTAUT model for adoption of e-government systems in Uganda.

Keywords: UTAUT, E-tax system, Performance Expectancy,
Effort expectancy, Social influence, Facilitating conditions, Trust,
Perceived security and Attitude.

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[ISSN 1821-7567 (Print)  & eISSN 2591-6947 (Online)]