Abstract
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.
You can download our journal in the link : https://www.mdpi.com/2227-9709/10/1/22
DOI: https://doi.org/10.3390/informatics10010022
Dr. Prianto Budi Saptono S., Ak., CA., MBA
Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok 16424, Indonesia
Sabina Hodžić, P.hD
Department of Public Finance, Faculty of Tourism and Hospitality Management, University of Rijeka, 51410 Opatija, Croatia
Ismail Khozen , S.I.A., M.A
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
Gustofan Mahmud, S.Pd., M.Sc
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
Accounting Department, Sekolah Tinggi Ilmu Ekonomi Swadaya, Jakarta 13620, Indonesia
Intan Pratiwi, S.E.
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
Dwi Purwanto, S.E
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
Muhamad Akbar Aditama, S.I.A
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
Nisa’ul Haq, S.E
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
Siti Khodijah, S.I.A
Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia,
Depok 16424, Indonesia
Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia
