Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)

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The Relationships between Technology and User Satisfaction in Online Tax Filing: The Mediating Role of Confirmation of Expectation

Authors
Yenni Mangoting, Gabriella Whitney, Gladys Paramita Tjioewinata
Corresponding Author
Yenni Mangoting
Available Online November 2019.
DOI
10.2991/teams-19.2019.8How to use a DOI?
Keywords
confirmation; e-tax filling; IS success; satisfaction
Abstract

This study investigates the relationship between the quality of the e-file system and user satisfaction. Building on the success of information systems (IS) and user satisfaction literature, this study adds confirmation of expectation as a mediating variable. This study collected the research data through a web-based survey. Structural Equation Modeling-Partial Least Square (SEM-PLS) was used to analyze the data from an online questionnaire on 220 e-tax service users in Indonesia. The results confirm that the quality dimensions of e-files consisting of information, systems, and service quality are factors that influence user satisfaction. The study also found that there were indirect effects of information system success factors on user satisfaction through the confirmation of expectations. The high quality of the e-file system can meet user expectations so that it can lead to their satisfaction. The study concludes with useful implications for academics, policymakers, and tax authorities in the economic context that appears in the future.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
Series
Advances in Economics, Business and Management Research
Publication Date
November 2019
ISBN
10.2991/teams-19.2019.8
ISSN
2352-5428
DOI
10.2991/teams-19.2019.8How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Yenni Mangoting
AU  - Gabriella Whitney
AU  - Gladys Paramita Tjioewinata
PY  - 2019/11
DA  - 2019/11
TI  - The Relationships between Technology and User Satisfaction in Online Tax Filing: The Mediating Role of Confirmation of Expectation
BT  - Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19)
PB  - Atlantis Press
SP  - 27
EP  - 33
SN  - 2352-5428
UR  - https://doi.org/10.2991/teams-19.2019.8
DO  - 10.2991/teams-19.2019.8
ID  - Mangoting2019/11
ER  -