THE FACTORS INFLUENCING E-FILING ADOPTION AMONG JORDANIAN FIRMS: THE MODERATING ROLE OF TRUST

Abstract

Jordan has effectively enhance its emphasis on the infrastructure and technology; and due to this step Jordan government seeks to improve the relationship between the taxpayers and the government that receive tax with the help of a transparent application and more effective. Despite e-filing (EF) is available and convenient and the income and sales tax department (ISTD) makes an effort to promote such e-services, it is not widely used by taxpayers. The current paper adopts the technology, organization, and environment (TOE) frameworks to identify the variables that have influence on e-filling adoption of the firms in Jordan with the help of diffusion of innovation (DOI) theory by adoption of three factors such as technological, organizational, and environmental as a predictors of e-filling adoptions among large firms in Jordan with trust use as moderator between exogenous variables and endogenous variable. Where, trust is a significant factor of the users' acceptance of e-tax filling and the payments system. This argument could enhance e- filing comprehension and help to rectify variability and inconsistency of findings in the literature.