MODERATING ROLE OF TECHNOLOGY OPTIMISM IN SHAPING TAX COMPLIANCE INTENTION AMONG UNIVERSITY STUDENTS IN E-COMMERCE SETTINGS
- Mansur Adam Saidu
- Shamsudeen Ladan Shagari
- Muhammad Auwal Kabir
- Abdulkadir Abubakar
- ( paper pages. 31 - 68 )
Abstract
The study examined
the moderating effect of technology optimism on the relationship between
perceived e-commerce behaviour and tax compliance intention. A self-administered questionnaire was used to collect
data from 427 e-commerce platform users. A partial least squares structural
equation model was used to test the conceptual model and hypotheses using SmartPLS
4. This study found that attitudes, subjective norms, tax awareness, and
technology optimism, but not behavioural control, significantly influence tax
compliance intention. Additionally, technology optimism was found to moderate
the relationship between attitude and subjective norms with tax compliance
intention but did not moderate behavioural control and tax awareness with tax
compliance intention. Finally, this study highlights the practical and
theoretical importance of understanding the implications of perceived
e-commerce behaviour and tax compliance intention in the presence of technology
optimism.
Citation
Mansur Adam Saidu, Shamsudeen Ladan Shagari, Muhammad Auwal Kabir, Abdulkadir Abubakar.
2024.
"MODERATING ROLE OF TECHNOLOGY OPTIMISM IN SHAPING TAX COMPLIANCE INTENTION AMONG UNIVERSITY STUDENTS IN E-COMMERCE SETTINGS"
The Nigerian Journal of Economic and Social Studies,
66 (1): 31 - 68.
JEL Classification
H26; M41; D83; L81
