Work

The Impact of Tax E-filing System Quality on Taxpayer Satisfaction: Perceived Usefulness as Mediator

Year: 2023

Type: article

Abstract: Tax e-filing system quality is vital, directly shaping tax process efficiency and user convenience. This study aims to examine the effect of tax e-filing system quality on taxpayer satisfaction using perceived usefulness as a mediating variable. To gather data, 300 questionnaires were distributed to taxpayers, resulting in participation from 230 respondents.The findings of our study demonstrated a positive effect of tax e-filing system quality on both user satisfaction and perceived usefulness, and that perceived usefulness has a positively significant effect on user satisfaction. Furthermore, this study confirmed that perceived usefulness as a mediating variable in the e-filing system quality and user satisfaction relationship. The study enhances tax system theory by revealing the mediating role of perceived usefulness, and it practically suggests improving e-filing systems for increased taxpayer satisfaction and efficient tax collection.

Source: JRAK

DOI: 10.23969/jrak.v15i2.8715

Authors: Muslichah Muslichah, Mohamed Bashir, Tutik Arniati

Institutions: Sekolah Tinggi Ilmu Ekonomi Malangkucecwara, Imam Mohammad ibn Saud Islamic University

Language: English

Topic: Technology Adoption and User Behaviour

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4387895347

FWCI: 1.281

Cites: 39

Cited by: 5

Related to: 10