Understanding factors influencing employee adoption of digital tools in the tax sector: a case study of jibaya’tic

Abstract

The successful implementation of digital transformation in public administration depends largely on employees’ willingness to adopt new technologies. This study explores the behavioral factors influencing the adoption of Jibaya’tic, a digital tool implemented within Algeria’s tax administration. Drawing upon the Unified Theory of Acceptance and Use of Technology (UTAUT), the research investigates the roles of performance expectancy, effort expectancy, social influence, and facilitating conditions in shaping behavioral intention and actual system use. Conducted under the supervision of the central tax authority, the study is based on a sample of 82 employees working at the Directorate of Large Enterprises and two tax centers located in Bab Ezzouar and Rouiba. Findings indicate that effort expectancy and facilitating conditions significantly affect adoption, while performance expectancy and social influence show limited influence. Additionally, the analysis highlights the moderating effects of age, gender, experience, and seniority. The results provide important insights for enhancing digital tool implementation and support the advancement of e-government initiatives within public sector institutions.