The impact of electronic tax filing via the 'Jibaya’tic' Portal on taxpayers’ behavior according to the UTAUT Model in Algeria: A structural equation modeling approach – evidence from a field study in the Provinces of Constantine and Setif
Keywords:
Electronic tax filing, Unified Theory of Acceptance and Use of Technology UTAUT, Taxpayers’ behavior, Behavioral intentionAbstract
The study aims to determine the impact of electronic tax filing through the "jibaya’tic" portal on taxpayer behavior using the UTAUT model in the Constantine and Setif provinces. To meet the study's objectives, 422 valid questionnaires were analyzed, with a response rate of 97.46%. The data was analyzed using advanced statistical software Amos v23 and SPSS v26. The study found that both performance and effort expectancy for using the "jibaya’tic" portal had a significant direct impact on taxpayer behavior in the Constantine and Setif provinces (north-central Algeria). Furthermore, both social influence and performance expectancy had a significant indirect impact on taxpayer behavior via behavioral intention, which served as a mediating variable. The four dimensions of electronic tax filing: performance expectancy, social influence, effort expectancy, and facilitating conditions accounted for 44% of the variation in "jibaya’tic" portal usage among taxpayers in the study provinces. Based on these findings, a set of recommendations were made.
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Copyright (c) 2025 Saida Slimani, Rima Ouchen, Sami Mebarki, Salima Abdallah
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