Factors Affecting Acceptance and Use of E-Tax Services among Medium Taxpayers in Phnom Penh, Cambodia

The purpose of this research is to identify factors affecting the acceptance and use of e-tax services among medium taxpayers in Phnom Penh, Cambodia. The researcher conducted the study based on a quantitative approach by using multi-stage sampling method, which selects a sample size by two or more stages. The first stage sampling was the stratified random sampling and the subsequent stage was purposive sampling. In this study, the stratified random sampling was first used, followed by purposive sampling. The data were collected from 450 medium taxpayers who experienced using e-tax services located in three tax branches in Phnom Penh. This study adapted the confirmatory factor analysis (CFA) and structural equation model (SEM) to analyze the model accuracy, reliability and influence of various variables. The primary result showed that behavioral intention has a significant effect on user behavior of e-tax services among medium taxpayers in Phnom Penh, Cambodia. Moreover, the results revealed that performance expectancy, effort expectancy, social influence, and anxiety have significant impact on behavioral intention. In addition, social influence has the strongest impact on behavioral intention, followed by anxiety, performance expectancy and effort expectancy. Conversely, facilitating conditions, trust in government, and trust in internet do not influence behavioral intention.