• DocumentCode
    2591947
  • Title

    Measuring e-Excise Tax Success Factors: Applying the DeLone & McLean Information Systems Success Model

  • Author

    Khayun, Vachiraporn ; Ractham, Peter

  • Author_Institution
    Fac. of Commerce & Accountancy, Thammasat Univ., Commerce, CA, USA
  • fYear
    2011
  • fDate
    4-7 Jan. 2011
  • Firstpage
    1
  • Lastpage
    10
  • Abstract
    The rapid growth of e-Commerce amongst private sectors and Internet usage amongst citizens has vastly stimulated e-Government initiatives from many countries. The Thailand e-Government initiative is based on the government´s long-term strategic policy that aims to reform and overhaul the Thai bureaucracy. This study attempted to identify the e-Excise success factors by employing the IS success model. The study focused on finding the factors that may contribute to the success of the e-Excise initiative. The Delphi Technique was used to investigate the determinant factors for the success of the e-Excise initiative. Three-rounds of data collection were conducted with 77 active users from various industries. The results suggest that by increasing Trust in the e-Government website, Perceptions of Information Quality, Perceptions of System Quality, and Perceptions of Service Quality will influence System Usage and User Satisfaction, and will ultimately have consequences for the Perceived Net Benefits.
  • Keywords
    Internet; electronic commerce; information systems; taxation; Delphi technique; IS success model; Internet usage; Thai bureaucracy; Thailand e-government initiative; determinant factors; e-commerce; e-excise initiative; e-excise success factors; e-excise tax success factors; e-government Web site; e-government initiatives; information quality; information systems success model; long-term strategic policy; private sectors; service quality; system quality; user satisfaction; Companies; Electronic government; Information systems; Internet; Reliability;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    System Sciences (HICSS), 2011 44th Hawaii International Conference on
  • Conference_Location
    Kauai, HI
  • ISSN
    1530-1605
  • Print_ISBN
    978-1-4244-9618-1
  • Type

    conf

  • DOI
    10.1109/HICSS.2011.303
  • Filename
    5718634