Understanding Firms’ Continuance Intention of the E-filing System: Mediating Role of Perceived Complexity and Relative Advantage

Abstract

The research examines the factors continuing e-filing use (post-adoption behaviours) by claiming business taxpayers in Ethiopia’s voluntary e-filing setting is an under-researched topic. This study proposes and tests an integrated framework that incorporates Technological-Organizational-Environmental frameworks, along with Diffusion of innovation theory and Information system success model, to subsequently provide an understanding of organizational continuance intention. We employed a cross-sectional survey design, and used PLS-SEM analysis of a survey study of 208 medium and large enterprises to test a dual mediation model of continuance where system and information quality influence via DOI constructed relative advantage and complexity. Results indicate that system and information quality affect continuance indirectly via DOI mediators; high quality boosts perceived advantage and reduces complexity, which directly influence continued use. Furthermore, government oversight, IT infrastructure, top management support, and service quality significantly and positively influence continuance intent, whilst security concerns and complexity act as barriers to continuing use. Non-mandated e-filing systems appear to need more than a functional system to encourage voluntary continuance. The reality of the taxpayer cognitive process must be taken into consideration while building user-friendly interfaces that minimize complexity and provide features that make the system's relative benefit observable and indisputable.