E-Tax Filing Adoption of Individuals in Sri Lanka

E-tax filing, which is the completion of tax returns online, has been introduced as part of Sri Lanka's e-governance strategy. However, there has been a lack of research on the extent of its adoption in Sri Lanka. This study investigates the factors influencing the adoption of individual e-tax filing in Sri Lanka. A deductive approach was employed, and a random sample of 201 individual taxpayers in Sri Lanka was selected to complete a questionnaire. The key attributes of the study were perceived usefulness, perceived ease of use, perceived risk, personal innovativeness, self-efficacy, and facilitating conditions. The correlation analysis revealed that perceived usefulness, perceived ease of use, perceived risk, facilitating condition, and self-efficacy have a significant impact on intention. In contrast, personal innovativeness has no significant impact on intention. The multiple linear regression analysis confirmed that perceived usefulness, perceived ease of use, perceived risk, and facilitating condition have an impact on intention, while personal innovativeness and self-efficacy do not impact the e-tax filing adoption among individuals in Sri Lanka. The study concludes that the adoption of e-tax filing can be increased by improving the perceived usefulness, perceived ease of use, and facilitating conditions of the system while reducing perceived risks associated with it. The findings of this study are beneficial for policymakers, and tax authorities in addressing and enhancing e-tax filing adoptions within the country while this creates a base for the interested researchers to address these aspects further.