The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption

Electronic filing (e-filing) adoption for tax income purposes is limited in developing countries as the practices of financial accounting and reporting, well digitalization systems, are more prevalent developed countries. This paper investigates determinants e-filing usage context emerging economies such Jordan. Building on Technology–Organization–Environment framework (TOE), study proposes that effects relative advantage, top management support, IT infrastructure new variables trust systems positive. The also system affects mediates influence adoption. Data were collected from 315 respondents analyzed via Smart PLS. Relative advantage found to affect e-filing. In addition, impact support Therefore, decision-makers should develop a mechanism increase benefits using purposes.