Naslov
Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

Autori
Saptono, Prianto Budi ; Hodžić, ‪Sabina ; Khozen, Ismail ; Mahmud, Gustofan ; Pratiwi, Intan ; Purwanto, Dwi ; Aditama, Muhamad Akbar ; Haq, Nisa’ul ; Khodijah, Siti

Kolaboracija
Universitas Indonesia, Faculty of Administrative Science

Izvornik
Informatics (2227-9709) 10 (2023), 1; 1-25

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
electronic tax filing ; e-Form ; tax compliance intention ; tax professional ; Indonesia

Sažetak
The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals. Based on the literature on information system success and tax compliance intention, this paper proposed an expanded conceptual framework that incorporates convenience and perception of reduced compliance costs as predictors and satisfaction as a mediator. The data were collected from 650 tax professionals who used e-Filing and 492 who used e-Form through an online survey and analyzed using hierarchical multiple regression. The empirical results suggest that participants’ perceived service quality of e- Filing services and perceptions of reduced compliance costs positively influence users’ willingness to comply with tax regulations. The latter predictor is also, and only, significant among e-Form users. The empirical results also provide statistical evidence for the mediating role of satisfaction in the relationship between all predictors and tax compliance intention. This study encourages tax policymakers and e-tax filing providers to improve their services to increase user satisfaction and tax compliance.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA