An extension of Trust and TAM model with TPB in the initial adoption of on-line tax: An empirical study

While on-line tax is considered as a special type of e-service, the adoption rate of this service in Taiwan is still relatively low. The initial adoption of on-line tax is the important driving force to further influence the use and continued use of this service. The model of Trust and technology acceptance model (TAM) in Gefen et al. (2003a, MIS Quarterly 27(1), 51-90) has been well studied in on-line shopping and showed that understanding both the Internet technology and trust issue is important in determining behavioral intention to use. Besides, the diffusion of on-line tax could also be influenced by the potential antecedents such as individuals, organizational members, and social system while the issue for innovative technology is well discussed in Rogers (1995, The Diffusion of Innovation, fourth ed. Free Press, New York). Theory of planned behavior (TPB) is the model widely used to discuss the effect of these antecedents in behavioral intention. An extension of Trust and TAM model with TPB would be in more comprehensive manner to understand behavioral intention to use on-line tax. Furthermore, a large sample survey is used to empirically examine this framework.