Factors Affecting Innovation Adoption on Tax Collection Information System Under the Land and Building Tax in Bangkok

Abstract

The purpose of this research were to: 1) examine personal factors and their relation to the innovation adoption on tax collection information system under the land and building tax in Bangkok; and 2) explore factors affecting the innovation adoption on tax collection information system under the land and building tax in Bangkok. This research utilizes a mixed method approach, combining quantitative research through surveys with 450 users of the tax collection information system for the land and building taxes, specifically personnel from district offices in Bangkok, and qualitative research involving in-depth interviews with 30 informants, including officials working in the field, private sector representatives, and citizens using the information system. Statistical analysis methods included logistic regression analysis.
The research findings revealed that
1) The majority of users of the tax collection information system for the land and building taxes are female and mostly single. They have a bachelor's degree. Most of them work in general positions and have five years or less of experience in land and building tax collection. They have been using other tax systems for more than three years and show a preference for learning new technologies.
2) The analysis of factors affecting the acceptance of the effectiveness of the tax collection information system for the land and building tax in Bangkok found that education level, current position, perceived ease of use, organizational support,
compatibility, and social influence significantly impact the acceptance of efficiency of innovation at a statistical significance level of 0.05.
3) the guidelines for the development of the tax collection information system for land and building taxes in Bangkok suggest that management should recognize the system’s potential to reduce operational costs. The usage procedures should be
straightforward and uncomplicated to ensure ease of use. It is essential to build confidence and alleviate users' concerns about the system. Comprehensive user manuals should be provided, the system should be optimized for usability, and efforts should be made to enhance users' knowledge to foster acceptance among stakeholders involved in the operations.