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

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...

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Bibliographic Details
Published in:Procedia, social and behavioral sciences social and behavioral sciences, 2015-01, Vol.172, p.2-9
Main Authors: Mustapha, Bojuwon, Obid, Siti Normala Bt. Sheikh
Format: Article
Language:English
Subjects:
informayveness
online tax system
Perceived ease of use
reliability
responsiveness
Tax service quality
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Summary: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.
ISSN:1877-0428
1877-0428
DOI:10.1016/j.sbspro.2015.01.328