A STUDY OF FACTORS AFFECTING THE ADOPTION OF THE ELECTRONIC TAX INVOICE AND ELECTRONIC RECEIPT (E-TAX INVOICE & E-RECEIPT) SYSTEM BY VALUE ADDED TAX–REGISTERED BUSINESS OPERATORS IN UTTARADIT PROVINCE

Abstract

This study aimed to examine and analyze the factors affecting the adoption of the electronic tax invoice and electronic receipt system (e-Tax Invoice & e-Receipt) among business operators registered for value -added tax (VAT) in Uttaradit Province. The study employed statistical analysis of variance. Data were collected using questionnaires from  a sample of 128  businesses. Descriptive statistics, including frequency, percentage, mean, and  standard deviation, were used for data analysis, along with hypothesis testing using Two-way Analysis of Variance (Two-way ANOVA) at a statistical significance level of 0.05 The results revealed that the factors influencing adoption of the electronic tax invoice and electronic receipt system included perceived benefits of system adoption, which had the highest mean score of 4.43. This was followed by system operation procedures with a mean of 3.62, opinions toward the system with a mean of 3.58, technological factors with a mean of 3.57, and organizational readiness with a mean of 3.56. These findings indicate that most entrepreneurs held positive attitudes and recognized the benefits of implementing the e-Tax Invoice & e-Receipt system in their business operations. Meanwhile, the factors influencing non-adoption of the system included adjustment barriers, which had the highest mean score of 4.33, followed by personnel costs with a mean of 4.21, equipment installation costs with a mean of 4.08, confidence in the system with a mean of 3.17, and government support with the lowest mean of 3.16. Personnel costs and adjustment barriers were rated at the highest level, equipment installation costs were rated at a high level, while confidence in the system and government support were rated at a moderate level. These results reflect that costs and the need for organizational adjustment are major obstacles to system non-adoption. The results of the Two-way ANOVA indicated that differences in personal factors and business characteristics significantly affected the adoption of the electronic tax invoice and electronic receipt system at the 0.05 significance level. The findings of this study can serve as guidelines for promoting adoption and reducing obstacles to the implementation of the e-Tax Invoice & e-Receipt system.