THE FACTORS EFFECING E-FILING ADOPTION AMONG JORDANIAN FIRMS: THE MODERATING ROLE OFTRUST

Abstract

The Income and Sales Tax Department (ISTD) has initiated the e-governmentinitiative which
includes Electronic Tax Filing (ETF) at the beginning of 2005, to manage the problems
associated with the manual filing system. Jordanian government seeks to enhance the
relationship between the taxpayers and the tax authorities with the help of a transparent and
the exact application of law that encourages deliberate compliance. It is well known that efiling is essential for firms in enhancing their competitiveness, save time and cost reduction.
However, Jordan is facing slow adoption of e-filing by large firms. This paper reviews the
factors affecting e-filing adoption among Jordanian firms. Where, Trust is the key
determinant in adopting and using such technology. In prior studies, trust has been
categorized by researchers as motivational factors. Therefore, the present study investigates
the role of the trust element as a moderator between TOE elements and e-filing adoption. To
provide further clarification, the DOI theory and TOE framework suggest that adoption
behavior is driven by motivational factors that are technological, organizational, and
environmental. This argument could enhance e-filing comprehension and help to rectify
variability and inconsistency of findings in the literature.