The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey

Business and Economics Research Journal, Vol. 4, No. 2, 2013, pp. 1-9

10 Pages Posted: 26 Apr 2013 Last revised: 7 Jun 2013

See all articles by Emine Yilmaz

Emine Yilmaz

Istanbul Medeniyet University

Sonnur Aktaş

Artvin Coruh University

Gökhan Özer

Gebze Technical University

Murat Özcan

Abant Izzet Baysal University

Date Written: April 24, 2013

Abstract

The purpose of this paper is to investigate the factors affecting information technology usage behavior of tax office employees in the Black Sea Region of Turkey. To accomplish this purpose, the data is gathered from 133 tax office employees who work in Black Sea Region of Turkey through a questionnaire that is formed with 5-point Likert-type scale. Research model is developed in the light of Theory of Reasoned Action, and a series of analyses is conducted. The predicted hypotheses are tested thought regression analyses. According to results, intention of tax office employees has the high predictive power on information technology usage. Additionally, attitude and subjective norms of tax office employees have an impact on their intention towards information technology usage. However, their attitude has the more predictive power than their subjective norms on their intentions towards information technology usage.

Keywords: Information Technology, Tax Office Employee, Reasoned Action, Intention, Attitude, Subjective Norm

JEL Classification: M00, M15, M40

Suggested Citation

Yilmaz, Emine and Aktaş, Sonnur and Özer, Gökhan and Özcan, Murat, The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey (April 24, 2013). Business and Economics Research Journal, Vol. 4, No. 2, 2013, pp. 1-9, Available at SSRN: https://ssrn.com/abstract=2255985 or http://dx.doi.org/10.2139/ssrn.2255985

Emine Yilmaz (Contact Author)

Istanbul Medeniyet University ( email )

D-100 Karayolu
Merdivenkoy Mevkii No:6/1 Goztepe/Kadıkoy
Istanbul
Turkey

HOME PAGE: http://www.medeniyet.edu.tr/

Sonnur Aktaş

Artvin Coruh University ( email )

Seyitler Campus
Artvin, 08000
Turkey

Gökhan Özer

Gebze Technical University ( email )

Cayirova-Gebze
Kocaeli, Istanbul 41400
Turkey

Murat Özcan

Abant Izzet Baysal University ( email )

United States

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