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Tek Pencere Sistemi Kullanımının Gümrük Müşavirlerinin Vergi Uyumuna Etkisi: YEM Modeli ile Analizi

Year 2022, , 447 - 462, 29.12.2022
https://doi.org/10.30927/ijpf.1173022

Abstract

Çalışmada Türkiye’de gümrük müşavirlerinin, bir e-devlet uygulaması olan, Tek Pencere Sistemini (TPS) kullanım niyetini belirleyen faktörlerin ve ayrıca TPS’nin kullanım niyetinin vergi uyumu üzerindeki etkisinin belirlenmesi amaçlanmıştır. Araştırmanın ana evreni Türkiye’deki gümrük müşavirleri olarak belirlenmiş ve örnek kitle İstanbul, Ankara, Bursa ve İzmir ve Kocaeli Gümrük Müşavirleri Derneklerine üye gümrük müşavirleri arasından gönüllülük esasına göre seçilmiştir. Belirlenen örnek kitleden doğrudan veri toplama yöntemiyle derlenen veriler faktör analizine ve ardından yapısal eşitlik analizine tabi tutulmuştur. Analizler sonucunda TPS kullanım niyetinin 4 faktörden etkilendiği ve kulanım niyetinin vergi uyumunu belirlediği görülmüştür. Hizmet kalitesinin TPS’nin kullanım niyetini en güçlü ve pozitif yönlü etkileyen değişken olduğu, buna karşın yarar algısının kullanım niyeti üzerindeki etkisinin zayıf ve anlamsız olduğu belirlenmiştir.

Supporting Institution

Bursa Uludağ Üniversitesi Rektörlüğü Bilimsel Araştırma Projeleri Birimi

Project Number

SGA/2021-452

Thanks

Bu çalışmanın üretilmesinde kaynak oluşturan "Türkiye'de Gümrük Müşavirlerinin e-Devlet Uygulamalarına Yönelik Algı ve Tutumlarının Analizi" isimli projemizi destekleyen Bursa Uludağ Üniversitesi Rektörlüğü Bilimsel Araştırma Projeleri Birimi’ne teşekkür ederiz.

References

  • Al Hucran, O., Aloudat, A. & Altarawneh, I. (2013). Factors influencing citizen adoption of e-government in developing countries: The case of Jordan, International Journal of Technology and Human Interaction, 9(2), 1-19.
  • Altunışık, R., Coşkun, R., Bayraktaroğlu, S. & Yıldırım, E. (2012). Sosyal Bilimlerde Araştırma Yöntemleri, 7.b., Sakarya: Sakarya Yayıncılık.
  • Ayo, C K., Mbarika, V.W. & Oni. A. (2016). The Influence of Trust and Risk on Intention to Use E-Democracy in Nigeria, Mediterranean Journal of Social Sciences. (6)6, 477-486.
  • Azmi, A.A.C., Kamarulzaman, Y. & Hamid, N.H.A. (2012). Perceived Risk and The Adoption of Tax E-Filing. World Applied Sciences Journal. 20(4), 532-539.
  • Azmi, A.C. & Bee, N.G. (2010). The acceptance of the e-filing system by Malaysian taxpayers: A simplified model, Electronic Journal of e-Government. (8)1, 13-22.
  • Benk, S., Cakmak, A.F. & Budak, T. (2011). An investigation of tax compliance intention: A theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences. 28(28), 180-188.
  • Cakmak, A.F., Benk, S., & Budak, T. (2011). The acceptance of tax office automation system (VEDOP) by employees: factorial validation of Turkish adapted Technology Acceptance Model (TAM). International Journal of Economics and Finance. 3(6), 107-116.
  • Chatzoglou, P., Chatzoudes, D. & Symeonidis, S. (2015). Factors affecting the intention to use e-Government services. ACSIS. 5, 1489-1498.
  • Chen, L.& Aklikokou, A.K. (2020). Determinants of E-Government Adoption: Testing the Mediating Effects of Perceived Usefulness and Perceived Ease of Use. International Journal of Public Administration. (43)10, 850–865.
  • Chittoo, H. B. & Dhotah, R. (2016). Electronic Tax Filing in Mauritius: Insights into Factors Leading to Technology Adoption, IOSR Journal of Humanities and Social Science. 21(8), 34-38.
  • COMCEC (2017). Single Windovs System in the OIC Member Countries, https://sbb.gov.tr/wp-contenuploads/2018/11/Single_Window_Systems_in_the_OIC_Member_States.pdf. (28.08.2022).
  • Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly. 13(3), 319–340.
  • Demirbaş, T., Gerçek, A., Giray, F., Yüce, M. & Oğuzlar, A. (2012). Mükelleflerin E-Vergileme Sistemini Benimsemelerini Etkileyen Faktörlerin Analizi: Bursa Araştırması. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 31(1), 59-84.
  • Gupta, G., Zaidi, S. K., Udo, G. & Bagchi, K. (2015). The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information Systems Success Model on The Acceptance of Electronic Tax Filing System in an Emerging Economy, The International Journal of Digital Accounting Research. (15), 155-185.
  • Gürbüz, S. & Şahin, F. (2015). Sosyal Bilimlerde Araştırma Yöntemleri, 2.b. Ankara: Seçkin Yayıncılık.
  • Hamida, A. A., Razak, F.Z.A., Bakar, A.A. & Abdullah, W.S.W. (2016). The Effects of Perceived Usefulness and Perceived Ease of Use on Continuance Intention to Use E-Government. Procedia Economics and Finance, 35, 644-649.
  • Hung, S.Y., Chang, C.M. & Yu, T.J. (2006). Determinants of User Acceptance of The E-Government Services: The Case of Online Tax Filing and Payment System. Government Information Quarterly. (23)1, 97-122.
  • İlhan, M. & Çetin, B. (2014). LISREL ve AMOS Programları Kullanılarak Gerçekleştirilen Yapısal Eşitlik Modeli (YEM) Analizlerine İlişkin Sonuçların Karşılaştırılması. Journal of Measurement and Evaluation in Education and Psychology. 5 (2), 26-42.
  • Isaac, K.M., Piankova, V. & Jianing, M.H. (2018). Factors Determining the Use of E-Government Services: An empirical Study on Russian Students in China. International Journal of E-Adoption. (10)2, 1-19.
  • James, S. & Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration, Munich MPRA Paper No. 26906, 27-42.
  • Jen-Hwa Hu, P., Brown, S.A., Thong, J.Y.L., Chan, F.K.Y. & Tam, K.Y. (2009). Determinants of Service Quality and Continuance Intention of Online Services: The Case of e Tax, Journal of The Amerıcan Socıety for Informatıon Science and Technology, 60(2), 292–306.
  • Jubran, D., Djamhuri, A. & Baridwan, Z. (2016). The Intention to Use E-Government System (E-Exporting) in Shipping and Exporting Company in Libya, The International Journal of Accounting and Business Society, 24(2), 13–34.
  • Kaur, M. (2020). Analysing the Relationship of Perceived Ease of Use, Perceived Usefulness and Intention to Use E-Government Services in State of Punjab. International Journal of Computer Applications. 175(36), 8-15.
  • Langer, F.B. & Carter, L. (2008). Trust and risk in e-government adoption. Journal of Strategic Information Systems. 17(2), 165-176.
  • Li, W. (2021). The Role of Trust and Risk in Citizens’ E-Government Services Adoption: A Perspective of the Extended UTAUT Model, Sustainability. (13)7671, 1-17.
  • Li, Y. & Huping, S. (2020). Service Quality, Perceived Value, and Citizens’ Continuous-Use Intention Regarding E-Government: Empirical Evidence from China, Information & Management, 57, 1-15.
  • Mayasari, L., Hendrowati, R., Sofia, A. I. & Wiadi, L. (2017). Implementation of e-government through implementation of technology acceptance model. Journal of Applied Management, 15(4), 659-669.
  • Muturi, H.M. & Kiarie, N. (2015). Effects of Oniıne Tax System On Tax Compliance Among Small Taxpayers in Meru County, Kenya. International Journal of Economics, Commerce and Management, 280-297.
  • Nguyen, H.N. & Tran, M.D. (2022). Stimuli to Adopt e-Government Services During Covid-19: Evidence from Vietnam, Innovative Marketing, (18)1, 12-22.
  • OECD (2003). The E Government Imperative. OECD E Government Studies, OECD Publications Service. Paris.
  • Ojha, A., Sahu, G.P. & Gupta, M.P. (2009). Antecedents of Paperless Income Tax Filing by Young Professionalsi in India: An Exploratory Study. Transforming Government: People, Process and Policy. 3(1), 65-90.
  • Parasuraman, A., Zeithaml, V.A. & Berry, L.L. (1985). A Conceptual Model of Service Quality and Its Implications for Future Research, Journal of Marketing, (49)3, 41-50.
  • Purba, H., Sarpingah, S. & Nugroho, L. (2020). The Effect of Implemeniıng E-Filing Systems On Personal Tax Compliance with Internet Knowledge as Moderated Variables (Case Study On Personal Taxpayers at Kpp Pratama Jakarta Kramatjatı), International Journal of Commerce and Finance. (6)1, 166-180.
  • Puthur, J., Mahadevan L., & George, A. (2016). Taxpayer Satisfaction and Intention to Re-Use Government Site for E-Filing, Management Studies, 8 (1), 46-59.
  • Sandalcı. U. (2021). Mükelleflerin E-Maliye Uygulamalari Tercihinde Etkili Olan Faktörlerin İkili Lojistik Regresyon ile Analizi. Journal of Economics and Administrative Sciences, (5)1, 193-224.
  • Selen, U. & Akbelen, Z. (2021). Türkiye’de Gümrük Müşavirlerinin Tek Pencere Sistemi Uygulamalarına Yönelik Algı ve Tutumlarının Vergi Uyumuna Etkisi. Gümrük Ticaret Dergisi, 8(26), 64-80.
  • Sharma, S. K. (2015). Adoption of e-government services: The role of service quality dimensions and demographic variables. Transforming Government: People, Process and Policy, (9)2, 207-222.
  • Sijabat, R. (2020). Analysis of E-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia. Jurnal Ilmu Sosial dan Ilmu Politik, (23)3, 179-197.
  • Suharyono, S. (2018). The Effect of Applying E-Filling Applications Towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengkalis State Polytechnic Indonesia. International Journal of Public Finance, 3(1), 47-62.
  • Tahar, A., Riyadh, H.A., Sofyani, H. & Purnomo, W.E. (2020). Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness. Journal of Asian Finance, Economics and Business, (7)9, 537–547.
  • United Nation Economic Commission for Europe (UNECE). (2020). Recommendation and Guidelines on Establishing a Single Window, Recommendation No.33 (2020 Edition). https://unece.org/sites/default/files/2020-12/ECE-TRADE352_Rev.1E_Rec33_2020 Edition. pdf. (28.08.2022).
  • Warkentin, M., Gefen, D., Pavlou, P. & Rose, G.M. (2002). Encouraging Citizen Adoption of E-Government by Building Trust. Electronic Markets, 12(3), 157-162.
  • West, D.M. (2004). Government and the Transformation of Service Delivery and Citizen Attitudes. Public Administration Review, 64(1), 15-27.
  • Zahid, H., Ali, S., Shanab, E.A. & Javed, H.M.U. (2022). Determinants of Intention to Use E-Government Services: An Integrated Marketing Relation View. Telematics and Informatics, 68, 1-17.

The Effect of Single Window System on Tax Compliance of Customs Brokers: Analysis with YEM Model

Year 2022, , 447 - 462, 29.12.2022
https://doi.org/10.30927/ijpf.1173022

Abstract

In this study, it is aimed to determine the factors that determine the intention to use the Single Window System (TPS), which is an e-government application, of customs brokers in Turkey, and also to determine the effect of the intention to use TPS on tax compliance. The main universe of the study has been determined as customs brokers in Turkey. The data collected from the determined sample group by direct data collection method were subjected to factor analysis and then to structural equation analysis. As a result of the analyzes, it has been revealed that the TPS usage intention is affected by 4 factors and it affects tax compliance as an intervening variable. It has been observed that the variable that most strongly and positively affects TPS's intention to use is service quality, whereas the effect of utility perception on intention to use is weak and insignificant.

Project Number

SGA/2021-452

References

  • Al Hucran, O., Aloudat, A. & Altarawneh, I. (2013). Factors influencing citizen adoption of e-government in developing countries: The case of Jordan, International Journal of Technology and Human Interaction, 9(2), 1-19.
  • Altunışık, R., Coşkun, R., Bayraktaroğlu, S. & Yıldırım, E. (2012). Sosyal Bilimlerde Araştırma Yöntemleri, 7.b., Sakarya: Sakarya Yayıncılık.
  • Ayo, C K., Mbarika, V.W. & Oni. A. (2016). The Influence of Trust and Risk on Intention to Use E-Democracy in Nigeria, Mediterranean Journal of Social Sciences. (6)6, 477-486.
  • Azmi, A.A.C., Kamarulzaman, Y. & Hamid, N.H.A. (2012). Perceived Risk and The Adoption of Tax E-Filing. World Applied Sciences Journal. 20(4), 532-539.
  • Azmi, A.C. & Bee, N.G. (2010). The acceptance of the e-filing system by Malaysian taxpayers: A simplified model, Electronic Journal of e-Government. (8)1, 13-22.
  • Benk, S., Cakmak, A.F. & Budak, T. (2011). An investigation of tax compliance intention: A theory of planned behavior approach. European Journal of Economics, Finance and Administrative Sciences. 28(28), 180-188.
  • Cakmak, A.F., Benk, S., & Budak, T. (2011). The acceptance of tax office automation system (VEDOP) by employees: factorial validation of Turkish adapted Technology Acceptance Model (TAM). International Journal of Economics and Finance. 3(6), 107-116.
  • Chatzoglou, P., Chatzoudes, D. & Symeonidis, S. (2015). Factors affecting the intention to use e-Government services. ACSIS. 5, 1489-1498.
  • Chen, L.& Aklikokou, A.K. (2020). Determinants of E-Government Adoption: Testing the Mediating Effects of Perceived Usefulness and Perceived Ease of Use. International Journal of Public Administration. (43)10, 850–865.
  • Chittoo, H. B. & Dhotah, R. (2016). Electronic Tax Filing in Mauritius: Insights into Factors Leading to Technology Adoption, IOSR Journal of Humanities and Social Science. 21(8), 34-38.
  • COMCEC (2017). Single Windovs System in the OIC Member Countries, https://sbb.gov.tr/wp-contenuploads/2018/11/Single_Window_Systems_in_the_OIC_Member_States.pdf. (28.08.2022).
  • Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly. 13(3), 319–340.
  • Demirbaş, T., Gerçek, A., Giray, F., Yüce, M. & Oğuzlar, A. (2012). Mükelleflerin E-Vergileme Sistemini Benimsemelerini Etkileyen Faktörlerin Analizi: Bursa Araştırması. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 31(1), 59-84.
  • Gupta, G., Zaidi, S. K., Udo, G. & Bagchi, K. (2015). The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information Systems Success Model on The Acceptance of Electronic Tax Filing System in an Emerging Economy, The International Journal of Digital Accounting Research. (15), 155-185.
  • Gürbüz, S. & Şahin, F. (2015). Sosyal Bilimlerde Araştırma Yöntemleri, 2.b. Ankara: Seçkin Yayıncılık.
  • Hamida, A. A., Razak, F.Z.A., Bakar, A.A. & Abdullah, W.S.W. (2016). The Effects of Perceived Usefulness and Perceived Ease of Use on Continuance Intention to Use E-Government. Procedia Economics and Finance, 35, 644-649.
  • Hung, S.Y., Chang, C.M. & Yu, T.J. (2006). Determinants of User Acceptance of The E-Government Services: The Case of Online Tax Filing and Payment System. Government Information Quarterly. (23)1, 97-122.
  • İlhan, M. & Çetin, B. (2014). LISREL ve AMOS Programları Kullanılarak Gerçekleştirilen Yapısal Eşitlik Modeli (YEM) Analizlerine İlişkin Sonuçların Karşılaştırılması. Journal of Measurement and Evaluation in Education and Psychology. 5 (2), 26-42.
  • Isaac, K.M., Piankova, V. & Jianing, M.H. (2018). Factors Determining the Use of E-Government Services: An empirical Study on Russian Students in China. International Journal of E-Adoption. (10)2, 1-19.
  • James, S. & Alley, C. (2002). Tax Compliance, Self-Assessment and Tax Administration, Munich MPRA Paper No. 26906, 27-42.
  • Jen-Hwa Hu, P., Brown, S.A., Thong, J.Y.L., Chan, F.K.Y. & Tam, K.Y. (2009). Determinants of Service Quality and Continuance Intention of Online Services: The Case of e Tax, Journal of The Amerıcan Socıety for Informatıon Science and Technology, 60(2), 292–306.
  • Jubran, D., Djamhuri, A. & Baridwan, Z. (2016). The Intention to Use E-Government System (E-Exporting) in Shipping and Exporting Company in Libya, The International Journal of Accounting and Business Society, 24(2), 13–34.
  • Kaur, M. (2020). Analysing the Relationship of Perceived Ease of Use, Perceived Usefulness and Intention to Use E-Government Services in State of Punjab. International Journal of Computer Applications. 175(36), 8-15.
  • Langer, F.B. & Carter, L. (2008). Trust and risk in e-government adoption. Journal of Strategic Information Systems. 17(2), 165-176.
  • Li, W. (2021). The Role of Trust and Risk in Citizens’ E-Government Services Adoption: A Perspective of the Extended UTAUT Model, Sustainability. (13)7671, 1-17.
  • Li, Y. & Huping, S. (2020). Service Quality, Perceived Value, and Citizens’ Continuous-Use Intention Regarding E-Government: Empirical Evidence from China, Information & Management, 57, 1-15.
  • Mayasari, L., Hendrowati, R., Sofia, A. I. & Wiadi, L. (2017). Implementation of e-government through implementation of technology acceptance model. Journal of Applied Management, 15(4), 659-669.
  • Muturi, H.M. & Kiarie, N. (2015). Effects of Oniıne Tax System On Tax Compliance Among Small Taxpayers in Meru County, Kenya. International Journal of Economics, Commerce and Management, 280-297.
  • Nguyen, H.N. & Tran, M.D. (2022). Stimuli to Adopt e-Government Services During Covid-19: Evidence from Vietnam, Innovative Marketing, (18)1, 12-22.
  • OECD (2003). The E Government Imperative. OECD E Government Studies, OECD Publications Service. Paris.
  • Ojha, A., Sahu, G.P. & Gupta, M.P. (2009). Antecedents of Paperless Income Tax Filing by Young Professionalsi in India: An Exploratory Study. Transforming Government: People, Process and Policy. 3(1), 65-90.
  • Parasuraman, A., Zeithaml, V.A. & Berry, L.L. (1985). A Conceptual Model of Service Quality and Its Implications for Future Research, Journal of Marketing, (49)3, 41-50.
  • Purba, H., Sarpingah, S. & Nugroho, L. (2020). The Effect of Implemeniıng E-Filing Systems On Personal Tax Compliance with Internet Knowledge as Moderated Variables (Case Study On Personal Taxpayers at Kpp Pratama Jakarta Kramatjatı), International Journal of Commerce and Finance. (6)1, 166-180.
  • Puthur, J., Mahadevan L., & George, A. (2016). Taxpayer Satisfaction and Intention to Re-Use Government Site for E-Filing, Management Studies, 8 (1), 46-59.
  • Sandalcı. U. (2021). Mükelleflerin E-Maliye Uygulamalari Tercihinde Etkili Olan Faktörlerin İkili Lojistik Regresyon ile Analizi. Journal of Economics and Administrative Sciences, (5)1, 193-224.
  • Selen, U. & Akbelen, Z. (2021). Türkiye’de Gümrük Müşavirlerinin Tek Pencere Sistemi Uygulamalarına Yönelik Algı ve Tutumlarının Vergi Uyumuna Etkisi. Gümrük Ticaret Dergisi, 8(26), 64-80.
  • Sharma, S. K. (2015). Adoption of e-government services: The role of service quality dimensions and demographic variables. Transforming Government: People, Process and Policy, (9)2, 207-222.
  • Sijabat, R. (2020). Analysis of E-Government Services: A Study of the Adoption of Electronic Tax Filing in Indonesia. Jurnal Ilmu Sosial dan Ilmu Politik, (23)3, 179-197.
  • Suharyono, S. (2018). The Effect of Applying E-Filling Applications Towards Personal Taxpayer Compliance in Reporting Annual Tax Returning (SPT) in Bengkalis State Polytechnic Indonesia. International Journal of Public Finance, 3(1), 47-62.
  • Tahar, A., Riyadh, H.A., Sofyani, H. & Purnomo, W.E. (2020). Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness. Journal of Asian Finance, Economics and Business, (7)9, 537–547.
  • United Nation Economic Commission for Europe (UNECE). (2020). Recommendation and Guidelines on Establishing a Single Window, Recommendation No.33 (2020 Edition). https://unece.org/sites/default/files/2020-12/ECE-TRADE352_Rev.1E_Rec33_2020 Edition. pdf. (28.08.2022).
  • Warkentin, M., Gefen, D., Pavlou, P. & Rose, G.M. (2002). Encouraging Citizen Adoption of E-Government by Building Trust. Electronic Markets, 12(3), 157-162.
  • West, D.M. (2004). Government and the Transformation of Service Delivery and Citizen Attitudes. Public Administration Review, 64(1), 15-27.
  • Zahid, H., Ali, S., Shanab, E.A. & Javed, H.M.U. (2022). Determinants of Intention to Use E-Government Services: An Integrated Marketing Relation View. Telematics and Informatics, 68, 1-17.
There are 44 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Research Article
Authors

Ufuk Selen 0000-0002-1337-8294

Zuhal Akbelen 0000-0002-2808-7860

Project Number SGA/2021-452
Publication Date December 29, 2022
Submission Date September 9, 2022
Acceptance Date December 5, 2022
Published in Issue Year 2022

Cite

APA Selen, U., & Akbelen, Z. (2022). Tek Pencere Sistemi Kullanımının Gümrük Müşavirlerinin Vergi Uyumuna Etkisi: YEM Modeli ile Analizi. International Journal of Public Finance, 7(2), 447-462. https://doi.org/10.30927/ijpf.1173022

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