Gender difference in the continuance intention to e-file income tax returns in Pakistan

Abstract

This paper investigates the continuous usage intention of an e-government service from the digital divide perspective, particularly the gender differences. To find out whether the gender difference exists, the case of income tax e-filing service of Pakistan was taken, and the data was collected by means of an online survey from citizens who have previously used tax e-filing service (N = 401). The collected data was analyzed using Welch’s t-test in IBM SPSS v.20. The findings revealed that there is a statistically significant difference between men and women with regards to continuance intention to use income tax e-filing service. Specifically, men are more likely to continue usage than women probably because women are more influenced by their social circle and the ease of use of system while men majorly prefer to use a system for its functional benefits and/or performance. This study contributes to the body of knowledge as the research in the area of gender gap in the e-government usage particularly in a developing country context is scarce. Finally, the results are discussed in the light of the previous research and some practical implications are also provided.