RELATIONSHIP BETWEEN PERCEIVED EASE OF USE AND ADOPTION OF DIGITAL TAX TOOLS AMONG TRICYCLE OPERATORS IN ANAMBRA STATE
Abstract
The increasing digitization of fiscal administration in Nigeria’s informal sector necessitates an empirical evaluation of the technical and human factors driving system integration. This study investigated the influence of system design and technical proficiency on the adoption of digital tax tools among commercial tricycle operators in Anambra State. Guided by the Technology Acceptance Model (TAM), a correlational research design was employed to survey a sample of 389 operators, yielding 322 valid responses through a multi-stage sampling technique. Data were collected via the Digital Tax Adoption Scale (DTAS) and analyzed using the Pearson Product Moment Correlation (PPMC) at a 0.05 level of significance. Findings revealed a moderate positive relationship between system design and adoption (r = 0.61), as well as a significant relationship between technical proficiency and adoption (r = 0.48). Of the two variables examined, system design showed the stronger correlation with adoption, though adoption remains constrained by operators’ digital skill gaps. The study concludes that successful revenue digitization depends on aligning technological complexity with the cognitive capacities of informal workers. It is recommended, among others, that the Anambra State Internal Revenue Service (AIRS) prioritize the deployment of simplified USSD architectures and localized interface designs to foster seamless adoption.
Keywords: Digital Tax, System Design, Technical Proficiency, Tricycle Operators, Tax Adoption
Matthew N. Ikeh and Judith B. Olorunnipa
ikeh.matthew@yahoo.com; judithbose91@gmail.com
Department of Accountancy, Federal Polytechnic Ngodo, Isuochi, Abia State