Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System

Bojuwon Mustapha · Siti Normala Sheikh Obid

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Technology Adoption and User Behaviour E-Government and Public Services Taxation and Compliance Studies

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.

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References

1989Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology 2002Service Quality Delivery through Web Sites: A Critical Review of Extant Knowledge 1977A Study Of A Measure Of Sampling Adequacy For Factor-Analytic Correlation Matrices 2006Determinants of user acceptance of the e-Government services: The case of online tax filing and payment system 1992Taxation and development 2002Quality and effectiveness in Web-based customer support systems 2005Technology readiness and the evaluation and adoption of self-service technologies 2000BUILDING TRUST TO DEVELOP COMPETITIVE ADVANTAGE IN E‐BUSINESS RELATIONSHIPS

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