Technology Acceptance of the E-tax Invoice System and Tax Filing Literacy on Tax Filing Efficiency Among Accountants in Bangkok and Vicinity

Abstract

This research consists of purposes were 1. to examine the impact of the acceptance of e-tax invoice technology on the efficiency of tax filing among accountants in Bangkok and its vicinity and 2. to investigate how tax filing literacy affects the efficiency of tax filing among accountants in Bangkok and its vicinity. This study employed a quantitative research methodology using a questionnaire as the research instrument. The sample consisted of 398 accountants in the Bangkok Metropolitan Region, determined by applying the Taro Yamane formula (1973) with a margin of error of 0.05. The sample was selected through accidental sampling. Data collected from the questionnaires were analyzed using descriptive statistics, including frequency distribution, percentage, mean, and standard deviation, as well as inferential statistics, namely Pearson’s correlation coefficient analysis and multiple regression analysis. The research findings revealed that 1) the acceptance of e-tax invoice technology (x̅= 4.24, S.D = 0.81) had a statistically significant positive direct effect at the 0.01 level on tax filing efficiency among accountants in Bangkok and its vicinity (x̅= 4.33, S.D = 0.77) and 2) tax filing literacy (x̅= 4.31, S.D = 0.78) had an effect on tax filing efficiency among accountants in Bangkok and its vicinity (x̅= 4.33, S.D. = 0.77).