From Lump-Sum to E-Taxation with a Behavioral Analysis of Payment Method Choices Among Informal Retailers
DOI:
https://doi.org/10.13052/jicts2245-800X.1435Keywords:
Taxation, behavioral intention, cash-based payment, electronic payment, retail sectorAbstract
In the transition from lump-sum to tax declaration, retailers face two choices: continue using cash or adopt e-taxation with electronic invoices. Using a behavioral approach, this study applies Institutional Pressure and the Theory of Planned Behavior (TPB) to explain payment choices in traditional markets. Partial least squares structural equation modeling (PLS-SEM) was used to test relationships with survey data from 365 retailers. The findings show coercive and mimetic pressures affect TPB mediators, whereas normative pressure influences attitude and subjective norms but not perceived control. In the case of e-payment intentions, attitude, subjective norms, and perceived control are significant predictors. For the intention to continue cash use, attitude and perceived control are significant, whereas subjective norms are not. Familiarity and security with cash sustain traditional behavior alongside modern adoption. The sample was limited to one locality, reducing generalizability.
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