Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System
Year: 2015
Type: conference-paper
Study design: Observational Study
Abstract: This study examines the mediating effect of perceived ease of use on the relationship between tax service quality and online tax system. A total of 206 surveyed data was analyzed using structural equation modeling. The result shows that perceived ease of use has a significant mediating effect on the relationship between tax service quality and online tax system, and tax service quality has a positive significant relationship with an online tax system. This study contributes to understanding the effective usage of the online tax system through self-employed taxpayers that leads to increase in tax compliance and revenue generation in Nigeria.
Institution: International Islamic University Malaysia
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W1968499251