Tax officers’ perceived relationship of e-taxation use, taxpayer satisfaction and taxpayer compliance

• Published in: Asian Economic and Financial Review
• Main Author: Devano S.; Mulyani S.; Winarningsih S.; Ghani E.K.
• Format: Article
• Language: English
• Published: Asian Economic and Social Society 2023
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85172672134&doi=10.55493%2f5002.v13i10.4848&partnerID=40&md5=adaffdba3c49732180329c6de57fda47

This study aims to examine the effect of e-taxation (eTax) use on taxpayer compliance (TPC) and taxpayer satisfaction (TPS). To achieve this objective, this study used taxpayer satisfaction as a moderating variable. Using a questionnaire survey, this study was carried out on 309 tax accounts as a sample at 33 tax service locations in West Java. The data of this study were explained via the use of structural equation modelling and verification. Based on the data analysis, this study showed that the use of electronic tax filing and the level of taxpayers’ satisfaction had a considerable impact in a positive direction on taxpayer compliance. This study also shows that the influence of e-taxation on taxpayer compliance is successfully moderated by the level of satisfaction reported by taxpayers. This study implies that eTax may increase the satisfaction that taxpayers feel while meeting their tax responsibilities, despite the fact that this effect is not as significant as the effect that it has on taxpayer compliance. The e-taxation system must be improved in accordance with the tax administration business process in order to make it easier and more trusted by its users, hence increasing taxpayer compliance. © 2023 AESS Publications. All Rights Reserved.