Factors Affecting the Adoption and Usage of the Electronic Tax System in Dire Dawa Administration

The Ethiopian government has embraced the information communication technology revolution and is investing in e-tax systems. However, the adoption and usage of electronic tax services are still low among taxpayers. This study focuses on the factors influencing the adoption and usage of the e-tax system in Dire Dawa Administration Revenue Authority, Ethiopia. A sample size of 38 e-taxing officials was chosen from a population of 202 DDARA employees. Primary data was collected through structured questionnaires and semi structured interviews, while secondary data was gathered from various sources. The study utilized both quantitative and qualitative research methods. The findings indicate that participants had a positive perception of the e-tax filing system but had varying levels of voluntary adoption and mixed opinions on website recommendations and ease of the e-tax filing system. The researcher recommends improving website recommendations and addressing concerns regarding ease and flexibility to enhance taxpayers’ experience and encourage greater usage of the e-tax filing system.

Publication Details

Journal
National Academic Digital Repository of Ethiopia
Published
2025-09-18
DOI
https://doi.org/10.20372/nadre:18799
Primary Topic
Geochemistry and Geologic Mapping
Type
article
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article

Factors Affecting the Adoption and Usage of the Electronic Tax System in Dire Dawa Administration

National Academic Digital Repository of Ethiopia
Geochemistry and Geologic Mapping
article

Factors Affecting the Adoption and Usage of the Electronic Tax System in Dire Dawa Administration

article en

Abstract

The Ethiopian government has embraced the information communication technology revolution and is investing in e-tax systems. However, the adoption and usage of electronic tax services are still low among taxpayers. This study focuses on the factors influencing the adoption and usage of the e-tax system in Dire Dawa Administration Revenue Authority, Ethiopia. A sample size of 38 e-taxing officials was chosen from a population of 202 DDARA employees. Primary data was collected through structured questionnaires and semi structured interviews, while secondary data was gathered from various sources. The study utilized both quantitative and qualitative research methods. The findings indicate that participants had a positive perception of the e-tax filing system but had varying levels of voluntary adoption and mixed opinions on website recommendations and ease of the e-tax filing system. The researcher recommends improving website recommendations and addressing concerns regarding ease and flexibility to enhance taxpayers’ experience and encourage greater usage of the e-tax filing system.

National Academic Digital Repository of Ethiopia
Openalex Percentile: Top 35%
Geochemistry and Geologic Mapping
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