Acceso usuarios
Mac Thi Hai Yen, Tran Thi Cuong, Trinh Phuong Thao, Bui Phuong Linh
Purpose: The level of employee satisfaction with the use of e-tax systems is a major factor influencing the success of such systems. While studies typically focus on taxpayers' perspectives, this research investigates the influence of perceived ease of use, IT background, incentives, and social influence on tax officials’ job performance, mediated by tax officials’ job satisfaction.
Theoretical framework: The research is based on the Theory of Planned Behavior (TPB) and Technology Acceptance Model (TAM) to propose the research model which analyze the impact of job satisfaction on job performance. Design/Methodology/Approach: A quantitative approach was adopted, involving surveys administered to tax officials in Vietnam. The study analyzed 250 valid responses using Cronbach's test, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM).
Findings: The research revealed that all four factors significantly influence job performance through job satisfaction of tax officials in Vietnam. These findings provide valuable insights for tax authorities to improve job performance.
Research, Practical & Social implications: The research results contribute to other countries with similar characteristics in devising strategies to enhance employee performance. However, its limitations include its generalizability to other e-tax systems and countries. Future research with a larger sample size could bolster the applicability of these findings nationally.
Originality/Value: The research suggests tax authorities to support tax officials improve their professional skills; improve the regulations, policies on salary and bonus for tax officials; assist tax officials in using the e-tax system; implement effective communication.
