How to cite this paper
Nguyen, T., Mac, Y., Nguyen, M & Bui, V. (2024). Assessing determinants of tax officials’ intention to continue applying e-tax in Vietnam: Attitude toward the continued application of e-tax as a mediator.International Journal of Data and Network Science, 8(1), 569-584.
Refrences
Acarli, D. S., & Sağlam, Y. (2015). Investigation of pre-service teachers’ intentions to use of social Media in Teaching Activities within the framework of technology acceptance model. Procedia - Social and Behavioural Sciences, 176, 709–713.
Ajzen, I. (1991). The theory of planned behaviour. Organizational Behaviour and Human Decision Processes, 50, 179–211.
Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social. Behaviour. Englewood Cliffs: Prentice-Hall.
Akman, I., & Mishra, A. (2015). Sector diversity in green information technology practices: Technology acceptance mod-el perspective. Computers in Human Behaviour, 49, 477–486.
Alharbi, S., & Drew, S. (2014). Using the technology acceptance model in understanding academics’ behavioural intention to use learning management systems. International Journal of Advanced Computer Science and Applications, 5(1), 143–155.
Ali, A. Rahman, M. S. A. Ismail, W. N. S. W (2012). Predicting Continuance Intention to use Accounting Information Sys-tems among SMEs in Terengganu, Malaysia. International Journal of Services Economics and Management, 6(2), 295-320.
Allahverdi, M., Alagoz, A., & Ortakarpuz, M. (2017). The effect of e-taxation system on tax revenues and cost: Turkey case. European Journal of Social Sciences, 9, 100-150.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
Anubha (2023), Mediating role of attitude in halal cosmetics purchase intention: an ELM perspective, Journal of Islamic Marketing, 14(3), 645-679.
Asianzu, E., & Maiga, G. (2012). A consumer based model for adoption of E-Tax services in Uganda. In IST-Africa 2012 Conference Proceedings.
Bagozzi, R. P., Belanche, D., Casaló, L. V., & Flavián, C. (2016). The role of anticipated emotions in purchase intentions. Psychology & Marketing, 33(8), 629-645.
Barati, A., & Bakhshayesh, S. (2015). Electronic tax system and the facing challenges. Indian Journal of Fundamental and Applied Life Sciences, 5(S1), 480-497.
Becker, D., & Lacktorin-revier, S. (2008). The impact of electronic tax return filing on tax compliance. In MWAIS 2008 Proceedings. Retrieved from https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1025&context=mw ais2008
Bhattacherjee, A. (2001) Understanding Information Systems Continuance: An Expectation-Confirmation Model. MIS Quarterly, 25, 351-370. http://dx.doi.org/10.2307/3250921
Burton-Jones, A & and Hubona, G.S (2006). The mediation of external variables in the technology acceptance model, In-formation & Management, 43(6), 706-717.
Calderon, J. F., Sirtaine, S., Guislain, P., Sudan, R., Gallegos, D., Lewin, A., Lewin, A. & Puech, M. R. 2014. Grendada - E-government for Regional Integration Project. New York: The World Bank.
Che-Azmi, A. A., & Kamarulzaman, Y. (2014). Adoption of tax e-filing: A conceptual paper. African Journal of Business Management, 4(5), 599- 603. https://doi.org/10.5897/AJBM.9000045
Cheng, S.-I., Chen, S.-C., & Yen, D. C. (2015). Continuance intention of E-portfolio system: A confirmatory and mul-tigroup invariance analysis of technology acceptance model. Computer Standards and Interfaces, 42, 17–23.
Cheung, R., & Vogel, D. (2013). Predicting user acceptance of collaborative technologies: An extension of the technology acceptance model for e-learning. Computers and Education, 63, 160–175.
Choi, G., & Chung, H. (2013). Applying the technology acceptance model to social networking sites (SNS): Impact of sub-jective norm and social capital on the acceptance of SNS. International Journal of Human Computer Interaction, 29, 619–628.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13, 319–340.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35, 982–1003.
Dečman, M & Klun, M (2015), The Impact of Information Systems on Taxation: A Case of Users’ Experience With an e-Recovery Information System, The Electronic Journal of e-Government, 13(2), 110-93.
Do, T. H. H & Mac, T. H. Y (2021). The impact of e-tax system on tax compliance of Vietnamese enterprises, Journal of Economics and Development, 287(5), 55-65.
Gebauer, Lysann and Söllner, Matthias and Leimeister, Jan Marco, Towards Understanding the Formation of Continuous IT Use (2013). Thirty Fourth International Conference on Information Systems, Milan, Available at SSRN: https://ssrn.com/abstract=2474107.
Hair Jr, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109, 101-110.
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R.E. (2010). Multivariate Data Analysis. Seventh Edition. New Jersey: Prentice Hall, Upper Saddle River.
Hines, J. M., Hungerford, H. R., & Tomera, A. N. (1987). Analysis and Synthesis of Research on Responsible Environ-mental Behavior: A Meta-Analysis. Journal of Environmental Education, 18, 1-8.
Houérou, P. L., Ahlers, T., Myers, R., Ilieva, S. & Ferreira, C. (2009). Revenue Administration Reform Project in Republic of Bulgaria. New York: The World Bank. http://dx.doi.org/10.1109/TEM.1982.6447463
Hu, L. T., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary Journal, 6(1), 1-55.
Jahangir, N., & Begum, N. (2008). The role of perceived usefulness, perceived ease of use, security and privacy, and cus-tomer attitude to engender customer adaptation in the context of electronic banking. African Journal of Business Man-agement. 2(2), 32-40. https://doi.org/10.5897/ AJBM.9000634
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in accounting, 34, 17-26. http://dx.doi.org/10.1016/j.adiac.2016.07.001
Juharsah & Hartini (2014). The Role of Attitude as Relationship Mediation between Products Knowledge and Ethnocen-trism on Purchasing Intention of Buton Special Woven (Study on the City Of Bau-Bau), International Journal of Busi-ness and Management Invention, 3(11), 26-34.
Karahanna, E., & Straub, D.W. (1999) The Psychological Origins of Perceived Usefulness and Ease-of-Use. Information & Management, 35, 237-250.
Kim, H.-b., Kim, T., & Shin, S. W. (2009). Modeling roles of subjective norms and eTrust in customers' acceptance of air-line B2C eCommerce websites. Tourism Management, 30, 266–277.
Lee, D. Y., & Lehto, M. R. (2013). User acceptance of YouTube for procedural learning: An extension of the technology acceptance model. Computers & Education, 61, 193–208.
Lee, H.C. (2016). Can electronic tax invoicing improve tax compliance?: A case study of the Republic of Korea’s electron-ic tax invoicing for value-added tax. World Bank Group. Retrieved from http://documents1.worldbank. org/curated/en/712881467994710005/pdf/WPS7592.pdf
Lee, M. K., Cheung, C. M., & Chen, Z. (2005). Acceptance of internet-based learning medium: The role of extrinsic and intrinsic motivation. Information Management, 42, 1095–1104.
Legris, P., Ingham, J., & Collerette, P. (2003). Why do people use information technology? A critical review of the tech-nology acceptance model. Information Management, 40, 191–204.
Lin, KM (2015). Predicting Asian undergraduates’ intention to continue using social network services from negative per-spectives. Behaviour & Information Technology, 34(9), 882-892.
Maisiba, G. J., & Atambo, W. (2016). Effects of electronic-tax system on the revenue collection efficiency of Kenya Rev-enue Authority: A case of Uasin Gishu County. Imperial Journal of Interdisciplinary Research (IJIR), 2(4), 815-827.
Maulani, M. R., Nuryakin., & Nurhidayah. (2022). Purchase Intention of Halal Cosmetics: The Mediating Role of Atti-tude. Etikonomi, 21(2), 383–398.
Moore, G. C., & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information technology innovation. Information systems research, 2(3), 192-222.
Motwani, B., Haryani, S., & Matharu, S. (2015). Profession as the determinant on the adoption of e-taxation. Review of Professional Management – A Journal of New Delhi Institute of Management, 13(2), 15-23.
Muturi, H.M., & Kiarie, N. (2015). Effects of online tax system on tax compliance among small taxpayers in Meru coun-ty, Kenya. International Journal of Economics, Commerce and Management, 3(12), 280-297.
Nasir (2015). Implementing electronic tax fillings and payments in Malaysia. Journal of Accounting and Economics, 17(2), 41-67. https://doi. org/10.1596/978-0-8213-9984-2_Case_studies_4
Night, S., & Bananuka, J. (2018). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73-88. https://doi.org/10.1108/ JEFAS-07-2018-0066
Oanh, T. T. K., Thuy, N. T. L., & Song, N. V. (2021). Assessing perception and attitude of supporting of enterprises re-garding the continued application of E-Tax In Vietnam. Journal of Contemporary Issues in Business and Government, 27(3), 216-227.
Oloaye, C.O., & Atilola, O.O, (2018). Effect of e-tax payment on revenue generation in Nigeria. Journal of Accounting, Business and Finance Research, 4(2), 56-65. https://doi.org/10.20448/2002.42.56.65
Ondara, T.G., Kimani, M., & Kwasira, J. (2016). Influence of online tax filing on tax compliance among small and medi-um enterprises in Nakuru town, Kenya. IOSR Journal of Business and Management, 18(10), 82-92.
Padilla-Meléndez, A. Aguila-Obra, A & Garrido-Moreno, A (2013), Perceived playfulness, gender differences and tech-nology acceptancemodel in a blended learning scenario, Computers & Education, 63, 306-317.
Park, E., Baek, S., Ohm, J., & Chang, H. J. (2014a). Determinants of player acceptance of mobile social network games: An application of extended technology acceptance model. Telematics and Informatics, 31, 3–15.
Park, N., Rhoads, M., Hou, J., & Lee, K. M. (2014b). Understanding the acceptance of teleconferencing systems among employees: An extension of the technology acceptance model. Computers in Human Behaviour, 39, 118–127.
Park, S. Y., Nam, M. W., & Cha, S. B. (2012). University students' behavioural intention to use mobile learning: Evaluat-ing the technology acceptance model. British Journal of Educational Technology, 43, 592–605.
Persico, D., Manca, S., & Pozzi, F. (2014). Adapting the technology acceptance model to evaluate the innovative potential of e-learning systems. Computers in Human Behavior, 30, 614-622.
Premkumar, G., & Bhattacherjee, A. (2008). Explaining information technology usage: A test of competing models. Ome-ga, 36(1), 64-75.
Ramayah, T., Lee, J. W. C., & Mohamad, O. (2010). Green product purchase intention: Some insights from a developing country. Resources, conservation and recycling, 54(12), 1419-1427.
Ramlah, H. (2010). An integrated model on online tax adoption in Malaysia. In European, Mediterranean and Middle Eastern Conference on Information Systems. Retrieved from https://www.researchgate.net/publication/228469696_An_Integrated_Model_on_Online_Tax_ Adoption_in_Malaysia
Raza, S.H, Abu Bakar, H & Mohamad, B (2017), Relationships between the Advertising Appeal and Behavioral Intention: The Mediating role of the Attitude towards Advertising Appeal. SHS Web of Conferences, 33, 1-6.
Roca, J. C., Chiu, C.-M., & Martínez, F. J. (2006). Understanding e-learning continuance intention: An extension of the technology acceptance model. International Journal of Human-Computer Studies, 64, 683–696.
Rogers, E. M. (2003). Diffusion of innovations. New York: Free Press.
Saadé, R., & Bahli, B. (2005). The impact of cognitive absorption on perceived usefulness and perceived ease of use in on-line learning: An extension of the technology acceptance model. Information Management, 42, 317–327.
Schwartz, S. H. (1992). Universals in the content and structure of values: Theoretical advances and empirical tests in 20 countries. Advances in Experimental Social Psychology, 25(1), 1–65. https://doi.org/10.1016/ S0065-2601(08)60281-6
Suki, N.M & Ramayah, T (2010). User Acceptance of the E-Government Services in Malaysia: Structural Equation Mod-elling Approach. Interdisciplinary Journal of Information, Knowledge, and Management, 5, 395-413.
Tabachnick, B.G., & Fidell, L.S. (2006). Using multivariate statistics. 5th Edition, Allyn and Bacon, Boston.
Tarhini, A., El-Masri, M., Ali, M., & Serrano, A. (2016). Extending the UTAUT model to understand the customers’ ac-ceptance and use of internet banking in Lebanon: A structural equation modeling approach. Information Technology & People, 29(4), 830-849. https://doi.org/10.1108/ITP-02-2014-0034
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Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social. Behaviour. Englewood Cliffs: Prentice-Hall.
Akman, I., & Mishra, A. (2015). Sector diversity in green information technology practices: Technology acceptance mod-el perspective. Computers in Human Behaviour, 49, 477–486.
Alharbi, S., & Drew, S. (2014). Using the technology acceptance model in understanding academics’ behavioural intention to use learning management systems. International Journal of Advanced Computer Science and Applications, 5(1), 143–155.
Ali, A. Rahman, M. S. A. Ismail, W. N. S. W (2012). Predicting Continuance Intention to use Accounting Information Sys-tems among SMEs in Terengganu, Malaysia. International Journal of Services Economics and Management, 6(2), 295-320.
Allahverdi, M., Alagoz, A., & Ortakarpuz, M. (2017). The effect of e-taxation system on tax revenues and cost: Turkey case. European Journal of Social Sciences, 9, 100-150.
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological bulletin, 103(3), 411.
Anubha (2023), Mediating role of attitude in halal cosmetics purchase intention: an ELM perspective, Journal of Islamic Marketing, 14(3), 645-679.
Asianzu, E., & Maiga, G. (2012). A consumer based model for adoption of E-Tax services in Uganda. In IST-Africa 2012 Conference Proceedings.
Bagozzi, R. P., Belanche, D., Casaló, L. V., & Flavián, C. (2016). The role of anticipated emotions in purchase intentions. Psychology & Marketing, 33(8), 629-645.
Barati, A., & Bakhshayesh, S. (2015). Electronic tax system and the facing challenges. Indian Journal of Fundamental and Applied Life Sciences, 5(S1), 480-497.
Becker, D., & Lacktorin-revier, S. (2008). The impact of electronic tax return filing on tax compliance. In MWAIS 2008 Proceedings. Retrieved from https://aisel.aisnet.org/cgi/viewcontent.cgi?article=1025&context=mw ais2008
Bhattacherjee, A. (2001) Understanding Information Systems Continuance: An Expectation-Confirmation Model. MIS Quarterly, 25, 351-370. http://dx.doi.org/10.2307/3250921
Burton-Jones, A & and Hubona, G.S (2006). The mediation of external variables in the technology acceptance model, In-formation & Management, 43(6), 706-717.
Calderon, J. F., Sirtaine, S., Guislain, P., Sudan, R., Gallegos, D., Lewin, A., Lewin, A. & Puech, M. R. 2014. Grendada - E-government for Regional Integration Project. New York: The World Bank.
Che-Azmi, A. A., & Kamarulzaman, Y. (2014). Adoption of tax e-filing: A conceptual paper. African Journal of Business Management, 4(5), 599- 603. https://doi.org/10.5897/AJBM.9000045
Cheng, S.-I., Chen, S.-C., & Yen, D. C. (2015). Continuance intention of E-portfolio system: A confirmatory and mul-tigroup invariance analysis of technology acceptance model. Computer Standards and Interfaces, 42, 17–23.
Cheung, R., & Vogel, D. (2013). Predicting user acceptance of collaborative technologies: An extension of the technology acceptance model for e-learning. Computers and Education, 63, 160–175.
Choi, G., & Chung, H. (2013). Applying the technology acceptance model to social networking sites (SNS): Impact of sub-jective norm and social capital on the acceptance of SNS. International Journal of Human Computer Interaction, 29, 619–628.
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13, 319–340.
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35, 982–1003.
Dečman, M & Klun, M (2015), The Impact of Information Systems on Taxation: A Case of Users’ Experience With an e-Recovery Information System, The Electronic Journal of e-Government, 13(2), 110-93.
Do, T. H. H & Mac, T. H. Y (2021). The impact of e-tax system on tax compliance of Vietnamese enterprises, Journal of Economics and Development, 287(5), 55-65.
Gebauer, Lysann and Söllner, Matthias and Leimeister, Jan Marco, Towards Understanding the Formation of Continuous IT Use (2013). Thirty Fourth International Conference on Information Systems, Milan, Available at SSRN: https://ssrn.com/abstract=2474107.
Hair Jr, J. F., Howard, M. C., & Nitzl, C. (2020). Assessing measurement model quality in PLS-SEM using confirmatory composite analysis. Journal of Business Research, 109, 101-110.
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R.E. (2010). Multivariate Data Analysis. Seventh Edition. New Jersey: Prentice Hall, Upper Saddle River.
Hines, J. M., Hungerford, H. R., & Tomera, A. N. (1987). Analysis and Synthesis of Research on Responsible Environ-mental Behavior: A Meta-Analysis. Journal of Environmental Education, 18, 1-8.
Houérou, P. L., Ahlers, T., Myers, R., Ilieva, S. & Ferreira, C. (2009). Revenue Administration Reform Project in Republic of Bulgaria. New York: The World Bank. http://dx.doi.org/10.1109/TEM.1982.6447463
Hu, L. T., & Bentler, P. M. (1999). Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives. Structural equation modeling: a multidisciplinary Journal, 6(1), 1-55.
Jahangir, N., & Begum, N. (2008). The role of perceived usefulness, perceived ease of use, security and privacy, and cus-tomer attitude to engender customer adaptation in the context of electronic banking. African Journal of Business Man-agement. 2(2), 32-40. https://doi.org/10.5897/ AJBM.9000634
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in accounting, 34, 17-26. http://dx.doi.org/10.1016/j.adiac.2016.07.001
Juharsah & Hartini (2014). The Role of Attitude as Relationship Mediation between Products Knowledge and Ethnocen-trism on Purchasing Intention of Buton Special Woven (Study on the City Of Bau-Bau), International Journal of Busi-ness and Management Invention, 3(11), 26-34.
Karahanna, E., & Straub, D.W. (1999) The Psychological Origins of Perceived Usefulness and Ease-of-Use. Information & Management, 35, 237-250.
Kim, H.-b., Kim, T., & Shin, S. W. (2009). Modeling roles of subjective norms and eTrust in customers' acceptance of air-line B2C eCommerce websites. Tourism Management, 30, 266–277.
Lee, D. Y., & Lehto, M. R. (2013). User acceptance of YouTube for procedural learning: An extension of the technology acceptance model. Computers & Education, 61, 193–208.
Lee, H.C. (2016). Can electronic tax invoicing improve tax compliance?: A case study of the Republic of Korea’s electron-ic tax invoicing for value-added tax. World Bank Group. Retrieved from http://documents1.worldbank. org/curated/en/712881467994710005/pdf/WPS7592.pdf
Lee, M. K., Cheung, C. M., & Chen, Z. (2005). Acceptance of internet-based learning medium: The role of extrinsic and intrinsic motivation. Information Management, 42, 1095–1104.
Legris, P., Ingham, J., & Collerette, P. (2003). Why do people use information technology? A critical review of the tech-nology acceptance model. Information Management, 40, 191–204.
Lin, KM (2015). Predicting Asian undergraduates’ intention to continue using social network services from negative per-spectives. Behaviour & Information Technology, 34(9), 882-892.
Maisiba, G. J., & Atambo, W. (2016). Effects of electronic-tax system on the revenue collection efficiency of Kenya Rev-enue Authority: A case of Uasin Gishu County. Imperial Journal of Interdisciplinary Research (IJIR), 2(4), 815-827.
Maulani, M. R., Nuryakin., & Nurhidayah. (2022). Purchase Intention of Halal Cosmetics: The Mediating Role of Atti-tude. Etikonomi, 21(2), 383–398.
Moore, G. C., & Benbasat, I. (1991). Development of an instrument to measure the perceptions of adopting an information technology innovation. Information systems research, 2(3), 192-222.
Motwani, B., Haryani, S., & Matharu, S. (2015). Profession as the determinant on the adoption of e-taxation. Review of Professional Management – A Journal of New Delhi Institute of Management, 13(2), 15-23.
Muturi, H.M., & Kiarie, N. (2015). Effects of online tax system on tax compliance among small taxpayers in Meru coun-ty, Kenya. International Journal of Economics, Commerce and Management, 3(12), 280-297.
Nasir (2015). Implementing electronic tax fillings and payments in Malaysia. Journal of Accounting and Economics, 17(2), 41-67. https://doi. org/10.1596/978-0-8213-9984-2_Case_studies_4
Night, S., & Bananuka, J. (2018). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73-88. https://doi.org/10.1108/ JEFAS-07-2018-0066
Oanh, T. T. K., Thuy, N. T. L., & Song, N. V. (2021). Assessing perception and attitude of supporting of enterprises re-garding the continued application of E-Tax In Vietnam. Journal of Contemporary Issues in Business and Government, 27(3), 216-227.
Oloaye, C.O., & Atilola, O.O, (2018). Effect of e-tax payment on revenue generation in Nigeria. Journal of Accounting, Business and Finance Research, 4(2), 56-65. https://doi.org/10.20448/2002.42.56.65
Ondara, T.G., Kimani, M., & Kwasira, J. (2016). Influence of online tax filing on tax compliance among small and medi-um enterprises in Nakuru town, Kenya. IOSR Journal of Business and Management, 18(10), 82-92.
Padilla-Meléndez, A. Aguila-Obra, A & Garrido-Moreno, A (2013), Perceived playfulness, gender differences and tech-nology acceptancemodel in a blended learning scenario, Computers & Education, 63, 306-317.
Park, E., Baek, S., Ohm, J., & Chang, H. J. (2014a). Determinants of player acceptance of mobile social network games: An application of extended technology acceptance model. Telematics and Informatics, 31, 3–15.
Park, N., Rhoads, M., Hou, J., & Lee, K. M. (2014b). Understanding the acceptance of teleconferencing systems among employees: An extension of the technology acceptance model. Computers in Human Behaviour, 39, 118–127.
Park, S. Y., Nam, M. W., & Cha, S. B. (2012). University students' behavioural intention to use mobile learning: Evaluat-ing the technology acceptance model. British Journal of Educational Technology, 43, 592–605.
Persico, D., Manca, S., & Pozzi, F. (2014). Adapting the technology acceptance model to evaluate the innovative potential of e-learning systems. Computers in Human Behavior, 30, 614-622.
Premkumar, G., & Bhattacherjee, A. (2008). Explaining information technology usage: A test of competing models. Ome-ga, 36(1), 64-75.
Ramayah, T., Lee, J. W. C., & Mohamad, O. (2010). Green product purchase intention: Some insights from a developing country. Resources, conservation and recycling, 54(12), 1419-1427.
Ramlah, H. (2010). An integrated model on online tax adoption in Malaysia. In European, Mediterranean and Middle Eastern Conference on Information Systems. Retrieved from https://www.researchgate.net/publication/228469696_An_Integrated_Model_on_Online_Tax_ Adoption_in_Malaysia
Raza, S.H, Abu Bakar, H & Mohamad, B (2017), Relationships between the Advertising Appeal and Behavioral Intention: The Mediating role of the Attitude towards Advertising Appeal. SHS Web of Conferences, 33, 1-6.
Roca, J. C., Chiu, C.-M., & Martínez, F. J. (2006). Understanding e-learning continuance intention: An extension of the technology acceptance model. International Journal of Human-Computer Studies, 64, 683–696.
Rogers, E. M. (2003). Diffusion of innovations. New York: Free Press.
Saadé, R., & Bahli, B. (2005). The impact of cognitive absorption on perceived usefulness and perceived ease of use in on-line learning: An extension of the technology acceptance model. Information Management, 42, 317–327.
Schwartz, S. H. (1992). Universals in the content and structure of values: Theoretical advances and empirical tests in 20 countries. Advances in Experimental Social Psychology, 25(1), 1–65. https://doi.org/10.1016/ S0065-2601(08)60281-6
Suki, N.M & Ramayah, T (2010). User Acceptance of the E-Government Services in Malaysia: Structural Equation Mod-elling Approach. Interdisciplinary Journal of Information, Knowledge, and Management, 5, 395-413.
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