• Journal of the Korea Convergence Society
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• v.6 no.5
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• pp.275-285
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• 2015

The purpose of this study is to investigate the relationship among app's and user's characteristics, perceived use easiness, use intention, and actual use in mobile app of integrated electronic tax bill. Appropriate measures were developed and this study used structural equation modeling to analyze the relationships among the constructs. The results of 215 taxpayers showed that informativeness, security of app's characteristics, and innovativeness of user's characteristics have positive impacts on perceived use easiness but convenience and familiarity have negative impacts on it. Perceived use easiness, convenience, and security have positive impacts on use intention but familiarity has a negative impact on it. Use intention has a positive impact on actual use but perceived use easiness has a negative impact on it. Thus, managers should focus on the app's and user's characteristics for effectiveness and efficiency of integrated electronic tax bill.