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E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors

E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors

Aderonke A. Oni, Ugbedeojo Musa, Samuel Oni
Copyright: © 2020 |Volume: 32 |Issue: 1 |Pages: 21
ISSN: 1546-2234|EISSN: 1546-5012|EISBN13: 9781522583684|DOI: 10.4018/JOEUC.2020010103
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MLA

Oni, Aderonke A., et al. "E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors." JOEUC vol.32, no.1 2020: pp.41-61. http://doi.org/10.4018/JOEUC.2020010103

APA

Oni, A. A., Musa, U., & Oni, S. (2020). E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors. Journal of Organizational and End User Computing (JOEUC), 32(1), 41-61. http://doi.org/10.4018/JOEUC.2020010103

Chicago

Oni, Aderonke A., Ugbedeojo Musa, and Samuel Oni. "E-Revenue Adoption in State Internal Revenue Service: Interrogating the Institutional Factors," Journal of Organizational and End User Computing (JOEUC) 32, no.1: 41-61. http://doi.org/10.4018/JOEUC.2020010103

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Abstract

This paper focuses on investigating factors affecting e-revenue adoption in State Internally Revenue Service. The study utilizes a quantitative research methods. A conceptual research model to investigate factors affecting e-revenue was developed by integrating technology, organisation, and environment framework. The constructs employed in predicting e-revenue adoption include technological competence, financial cost, internal need, satisfaction with existing system, competitive pressure, taxpayer readiness, government regulation. Data were collected from 140 staff of the ICT department, collection departments, and some management staff of State Internal Revenue Service in three state of Nigeria. The data were analysed based on PLS-SEM using SmartPLS 3.0. The result shows that financial cost, level of satisfaction with existing system, internal need of the revenue agencies, government regulation, and competitive pressure are significant factors influencing the adoption of e-revenue in Nigeria.