📄 Abstract
This study examined the determinants of intention to use the electronic tax filing system among small and medium-sized enterprises (SMEs) in urban cities of Jigawa State, Nigeria. The study adopted the Technology Acceptance Model (TAM) and extended it by incorporating social influence and awareness as additional explanatory variables. Specifically, the study examined the influence of perceived usefulness, perceived ease of use, social influence and awareness on SMEs' intention to use the electronic tax filing system. Data were collected from 230 respondents and analyzed using multiple regression analysis. The results revealed that. perceived usefulness, perceive ease of use and social influence had a positive and significant influence on intention. However, awareness didn’t have a statistically significant effect on intention. The findings provide support for the core propositions of TAM and partial support for its extension with social influence and awareness. The study concludes that SMEs' intention to use electronic tax filing is driven more strongly by perceptions of usefulness and ease of use than by awareness alone. The study recommends that tax authorities should prioritize the usability, convenience and practical benefits of electronic tax filing while using professional and business networks to encourage adoption.
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📚 How to Cite:
Sulaiman Haruna , Aliyu Abdul’rauf , DETERMINANT OF SMEs INTENTION TO USE ELECTRONIC TAX FILING SYSTEM IN JIGAWA STATE NIGERIA , Volume 13 , Issue 8, August 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) , Pages: 330 - 338 , DOI: https://doi.org/10.36713/epra28928