The study determines the factors affecting customers’ adoption of digital services provided by the New Zealand Inland Revenue Department (IRD). This study investigates how customers’ intentions to utilize the IRD's myIR secure online platform and voice recognition technology are affected by several variables. The study also considers the mandatory nature of government digital services and their implications for technology adoption models. This study used the Technology Acceptance Model (TAM) and Unified Theory of Acceptance and Use of Technology (UTAUT) as its theoretical frameworks. A quantitative approach to investigate customers' intentions to use the IRD's digital services is employed. An online survey utilizing Google Forms was completed by 386 individuals who had taxable income throughout New Zealand. The data collected were analyzed to identify various factors such as perceived usefulness, ease of use, trust, service quality, social influence (SI), and facilitating conditions (FC), along with demographic characteristics. The results of the study indicated that income, education level, and ethnic background significantly impacted the intentions of customers to utilize the IRD's digital services. However, gender and age did not have any statistically significant impact on the customers’ intention to utilize the digital services. Furthermore, the results indicated that SI and FC were the most influential factors, impacting on the intent of customers to utilize the IRD's digital services. Finally, the results indicated that there was no statistically significant relationship between customers’ intentions to utilize the IRD's digital services and their actual utilization of the services. The results indicate that if the IRD is interested in increasing user engagement and take‐up of its digital services, it should focus on improving usability, providing social support to its customers, increasing trust in its services, and improving the facilitation conditions for its customers.
Ali et al. (Sun,) studied this question.