{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,6,3]],"date-time":"2026-06-03T07:26:45Z","timestamp":1780471605543,"version":"3.54.1"},"reference-count":57,"publisher":"MDPI AG","issue":"4","license":[{"start":{"date-parts":[[2022,11,14]],"date-time":"2022-11-14T00:00:00Z","timestamp":1668384000000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Informatics"],"abstract":"<jats:p>Purpose: This research attempts to profoundly understand the factors influencing the usage of e-tax declarations. Design\/methodology\/approach: In a cross-sectional survey, partial least square-structural equation modeling (PLS-SEM) is used to examine the hypotheses on 182 academic taxpayers working in Public Universities in Jordan. Findings: The findings indicate that knowledge, subjective norms, and attitude play a vital role in taxpayers\u2019 usage of e-tax declarations. Moreover, knowledge confirms the power of the Theory of Planned Behavior (TPB), which helps predict people\u2019s behavior. However, the results reveal that awareness does not moderate the previously mentioned relationship. Research limitations\/implications: The sample size is limited, and the participants were academics who work at public universities. Therefore, it is advisable to study larger sample size to confirm the study\u2019s results. Moreover, further research could diversify the sample in terms of occupation, digital divide, and e-literacy, as these factors may significantly impact e-tax declaration usage. A comparison across various groups would be beneficial in gaining a better understanding of the demographics and variables that impact the use of e-tax declarations. The second limitation is the collection of mainly quantitative data; collecting qualitative data to further understand the main factors that could affect the usage of e-services would play a role in supporting the study\u2019s findings. Practical implications: This study provides strategic guidance for Jordanian policymakers in improving citizens\u2019 acceptance of mandatory e-services usage by affecting their knowledge, attitude, and subjective norms. As a result, these practical suggestions positively influence taxpayers\u2019 usage of e-services, which contributes to their usage of optional ones. E-service adoption rates may rise by emphasizing their benefits, such as improving equity, efficiency, life quality, and limiting adverse environmental effects. Originality\/value: This study expands the scope of mandatory public e-services research.<\/jats:p>","DOI":"10.3390\/informatics9040092","type":"journal-article","created":{"date-parts":[[2022,11,15]],"date-time":"2022-11-15T02:36:40Z","timestamp":1668479800000},"page":"92","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":9,"title":["Examining the Factors Influencing E-Tax Declaration Usage among Academics\u2019 Taxpayers in Jordan"],"prefix":"10.3390","volume":"9","author":[{"given":"Hamzah","family":"Al-Mawali","sequence":"first","affiliation":[{"name":"Department of Accounting, School of Business, The University of Jordan, Amman 11942, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3179-3675","authenticated-orcid":false,"given":"Abdul Rahman","family":"Al Natour","sequence":"additional","affiliation":[{"name":"Department of Accounting, Faculty of Administrative & Financial Sciences, University of Petra, Amman 11196, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Hala","family":"Zaidan","sequence":"additional","affiliation":[{"name":"Department of Accounting, School of Business, The University of Jordan, Amman 11942, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0860-8849","authenticated-orcid":false,"given":"Farah","family":"Shishan","sequence":"additional","affiliation":[{"name":"Department of Marketing, School of Business, The University of Jordan, Amman 11942, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Ghaleb Abu","family":"Rumman","sequence":"additional","affiliation":[{"name":"Department of Accounting, School of Business, The University of Jordan, Amman 11942, Jordan"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1968","published-online":{"date-parts":[[2022,11,14]]},"reference":[{"key":"ref_1","doi-asserted-by":"crossref","unstructured":"Valencia, K., Rusu, C., Qui\u00f1ones, D., and Jamet, E. 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