The Role of Mediating effects of User Satisfaction and Behavioural Intention on the Influence of the e-Tax System on Tax Compliance Behaviour: An application of Bootstrapping Technique
Downloads
The purpose of this study was premised on the role of mediating effects of user satisfaction and behavioural intention on the influence of the quality of the e-tax system on tax compliance behaviour. A mixed-methods approach (sequential explanatory design) was applied where the qualitative findings were used to supplement the results from the quantitative findings. A PLS-SEM technique with SmartPLS 3 was used to analyse data quantitatively while the qualitative data were analyzed using thematic analysis. The results revealed that behavioural intention mediates only the relationship between information quality and tax compliance behaviour. When multiple mediators are used (behavioural intention and user satisfaction) the findings unveiled that service quality and system quality have a significant positive indirect effect on tax compliance behaviour.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behaviour and Human Decision Process, 50(11), 179–211. https://doi.org/10.1080/10410236.2018.1493416
Alabede, J. O., Bt. Zainol Ariffin, Z., & Idris, K. M. (2011). Public Governance Quality and Tax Compliance Behavior in Nigeria: The Moderating Role of Financial Condition and Risk Preference. Issues In Social And Environmental Accounting, 5(1), 3. https://doi.org/10.22164/isea.v5i1.54
Almutairi, H., & Subramanian, G. H. (2005). An empirical application of the DeLone and Mclean model in the Kuwaiti private sector. Journal of Computer Information Systems, 45(3), 113–122. https://doi.org/10.1080/08874417.2005.11645849
Ariyanto, R., Rohadi, E., & Lestari, V. A. (2020). The effect of information quality, system quality, service quality on intention to use and user satisfaction, and their effect on net benefits primary care application at primary health facilities in Malang. IOP Conference Series: Materials Science and Engineering, 732(1). https://doi.org/10.1088/1757-899X/732/1/012084
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research. Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173
Benk, S., í‡akmak, A. F., & Budak, T. (2011). An investigation of tax compliance intention: A theory of planned behaviour approach. 2014 IEEE 17th International Conference on Computational Science and Engineering 2014 IEEE 17th International Conference on Computational Science and Engineering 2014 IEEE 17th International Conference on Computational Science and Engineering User, 28(28), 180–188.
Budu, K. W. A., Yinping, M., & Mireku, K. K. (2018). Investigating The Effect of Behavioral Intention on E-learning Systems Usage: Empirical Study on Tertiary Education Institutions in Ghana. Mediterranean Journal of Social Sciences, 9(3), 201–216. https://doi.org/10.2478/mjss-2018-0062
Bullock, J. G., Green, D. P., & Ha, S. E. (2010). Yes, But What's the Mechanism? Journal of Personality and Social Psychology, 98(4), 550–558.
Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C. (2015). Factors affecting online tax filing - An application of the IS Success Model and trust theory. Computers in Human Behavior, 43, 251–262. https://doi.org/10.1016/j.chb.2014.11.017
Creswell. (2009). The Application of Mixed Methods Designs to Trauma Research. 20(3), 251–262. https://doi.org/10.1002/jts
Davis, F. D., & Venkatesh, V. (1996). A critical assessment of potential measurement biases in the technology acceptance model: Three experiments. International Journal of Human-Computer Studies, 45(1), 19–45. https://doi.org/10.1006/ijhc.1996.0040
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: A ten-year update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Esposito Vinzi, V., Chin, W. W., Henseler, J., & Wang, H. (2010). Handbook of Partial Least Squares: Concepts, Methods and Applications (Springer Handbooks of Computational Statistics). Retrieved from http://www.amazon.com/Handbook-Partial-Least-Squares-Computational/dp/3540328254
Floropoulos, J., Spathis, C., Halvatzis, D., & Tsipouridou, M. (2010). Measuring the success of the Greek Taxation Information System. International Journal of Information Management 30 (2010) 47–56.The Aristotle University of Thessaloniki, Department of economics, Division of Business Administration, 54 124 Thessaloniki, Greece. 30, 47–56. https://doi.org/10.1016/j.ijinfomgt.2009.03.013
Gitawaty, D. W. I., Tarbiyah, F. O. F., & Training, T. (2010). The Correlation Between the Students' Learning Motivation and their Achievement in English ( A Correlational Study in the Eight Class of " MTs Al-Hamidiyah ”).
Green, J. P., Tonidandel, S., & Cortina, J. M. (2016). Getting Through the Gate: Statistical and Methodological Issues Raised in the Reviewing Process. In Organizational Research Methods (Vol. 19). https://doi.org/10.1177/1094428116631417
Hair et al., 2017. (2017). A Primer on Partial Least Square Structural Equation Modelling (PLS-SEM). In Journal of Chemical Information and Modeling (Vol. 53). https://doi.org/10.1017/CBO9781107415324.004
Hair, J. F., Risher, J. J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203
Hamdollah, R., & Baghaei, P. (2016). Partial least squares structural equation modelling with R. Practical Assessment, Research and Evaluation, 21(1), 1–16. https://doi.org/10.1108/ebr-10-2013-0128
Hamid. (2013). Tax Compliance Behaviour of Tax Agents : A Comparative Study of Malaysia and New Zealand.
Hamid, A. A., Razak, F. Z. A., Bakar, A. A., & Abdullah, W. S. W. (2016). The Effects of Perceived Usefulness and Perceived Ease of Use on Continuance Intention to Use E-Government. Procedia Economics and Finance, 35(October 2015), 644–649. https://doi.org/10.1016/s2212-5671(16)00079-4
Hassanzadeh, A., Kanaani, F., & Elahi, S. (2012). Expert Systems with Applications A model for measuring e-learning systems success in universities. Expert Systems With Applications, 39(12), 10959–10966. https://doi.org/10.1016/j.eswa.2012.03.028
Hayes, A. F., & Scharkow, M. (2013). The Relative Trustworthiness of Inferential Tests of the Indirect Effect in Statistical Mediation Analysis: Does Method Matter? Psychological Science, 24(10), 1918–1927. https://doi.org/10.1177/0956797613480187
Henseler, I., Falkai, P., & Gruber, O. (2010). Disturbed functional connectivity within brain networks subserving domain-specific subcomponents of working memory in schizophrenia: Relation to performance and clinical symptoms. Journal of Psychiatric Research, 44(6), 364–372. https://doi.org/10.1016/j.jpsychires.2009.09.003
Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., ... Calantone, R. J. (2014). Common Beliefs and Reality About PLS: Comments on Rönkkö and Evermann (2013). Organizational Research Methods, 17(2), 182–209. https://doi.org/10.1177/1094428114526928
Hsu, P., Yen, H. R., & Chung, J. (2015). Assessing ERP Post-Implementation Success at the Individual Level: Revisiting the Role of Service Quality. Information & Management. https://doi.org/10.1016/j.im.2015.06.009
Hyung Chul, L. (2016). Can Electronic Tax Invoicing Improve Tax Compliance? The World Bank Group, (March), 1–58. Retrieved from https://openknowledge.worldbank.org/bitstream/handle/10986/23931/Can0electronic00for0value0added0tax.pdf?sequence=1&isAllowed=y
Kassim, E. S., Jailani, S. F. A. K., Hairuddin, H., & Zamzuri, N. H. (2012). Information System Acceptance and User Satisfaction: The Mediating Role of Trust. Procedia - Social and Behavioral Sciences, 57, 412–418. https://doi.org/10.1016/j.sbspro.2012.09.1205
Kimathi, F. A., & Zhang, Y. (2019). Citizens ' Acceptance of E-Government Service : Examining E-Tax Filing and Payment System ( ETFPS ) in Tanzania. 29(1), 2019.
Kiria, J. S. (2017). Export Processing Zones (EPZs) in Tanzania: Impact and influencing factors. Thesis for the Degree of Doctor of Philosophy in Management. The University of Hull.
Li, Y., Duan, Y., Fu, Z., & Alford, P. (2012). An empirical study on behavioural intention to reuse e-learning systems in rural China. British Journal of Educational Technology, 43(6), 933–948. https://doi.org/10.1111/j.1467-8535.2011.01261.x
MacKinnon, D. P., & Luecken, L. J. (2008). How and for Whom? Mediation and Moderation in Health Psychology. Health Psychology, 27(2 SUPPL. 2), 99–100. https://doi.org/10.1037/0278-6133.27.2(Suppl.).S99
Mandari, H., Koloseni, D., & Nguridada, J. (2017). Electronic Fiscal Device (EFD) Acceptance for Tax Compliance Among Trading Business Community in Tanzania: the Role of Awareness and Trust. International Journal of Economics, Commerce and Management United Kingdom, 3(3), 142–158. Retrieved from http://ijecm.co.uk/
Mathieu, J. E., & Taylor, S. R. (2006). Erratum: Clarifying conditions and decision points for mediational type inferences in Organizational Behavior. Journal of Organizational Behavior, 27(8), iii–iii. https://doi.org/10.1002/job.426
MD. Aminul Islam, (2012). Factors affecting user satisfaction in the Malaysian income tax e-filing system. African Journal of Business Management, 6(21), 6447–6455. https://doi.org/10.5897/ajbm11.1689
Memon, M. A., Hwa, C. J., Ramayah, T., & Ting, H. (2018). Mediation Analysis : Issues and Recommendations Journal of Applied Structural Equation Modeling MEDIATION ANALYSIS. (January).
Mohammadi, H. (2015). Computers in Human Behavior Investigating users ' perspectives on e-learning : An integration of TAM and IS success model. Computers in Human Behavior, 45, 359–374. https://doi.org/10.1016/j.chb.2014.07.044
Monem, H., Afrasiabi, M., Rezvan, P., & Dehkordi, S. A. (2013). The Impact of User Quality and Information Quality on the IS Success in Healthcare Context. Journal of Basic and Applied Scientific Research, 3(10), 40–51.
Mongwaketse, P. B. (2015). Perceived effects of an electronic filing system on tax compliance in a district municipality, South Africa. mini-dissertation Submitted in Partial Fulfillment of the Requirements for the Degree Master of Business Administration, (November). https://doi.org/10.1093/cid/cir749
Monica, F. W., & Makokha, E. N. (2017). Effects of Electronic Tax System on Tax Collection Efficiency in Domestic Taxes Department of Kenya Revenue Authority, Rift Valley Region. European Journal of Business and Management, 9(17), 51–58. https://doi.org/10.1189/jlb.1203638.http
Onwuegbuzie, A.J and Leech, N. L. (2005). On Becoming a Pragmatic Researcher : The Importance of Combining Quantitative and Qualitative Research Methodologies University of South Florida University of Colorado at Denver Paper presented at the annual meeting of the Mid-South Educational Research '.
Pieters, R. (2017). Meaningful mediation analysis: Plausible causal inference and informative communication. Journal of Consumer Research, 44(3), 692–716. https://doi.org/10.1093/jcr/ucx081
Preacher, K. J., & Hayes, A. F. (2004). SPSS and SAS procedures for estimating indirect effects in simple mediation models KRISTOPHER. Journal of Cellular Physiology, 36(4), 717–731. https://doi.org/10.1002/jcp.28952
Quality, D. (2016). Big Data Quality - Towards an Explanation Model in a Smart City Context.
Rai, A., Lang, S. S., & Welker, R. B. (2002). Assessing the validity of IS success models: An empirical test and theoretical analysis. Information Systems Research, 13(1), 50–69. https://doi.org/10.1287/isre.13.1.50.96
Ramayasa, I. P. (2015). Evaluation Model of Success and Acceptance of E-Learning. Journal of Theoretical and Applied Information Technology, 3182(3), 462–469. Retrieved from http://www.jatit.org/volumes/Vol82No3/16Vol82No3.pdf
Rana, Williams, Dwivedi, & Williams. (2012). Theories and Theoretical Models for Examining the Adoption of E-Government Services. E-Service Journal, 8(2), 26. https://doi.org/10.2979/eservicej.8.2.26
Sarstedt, M., Ringle, C. M., Henseler, J., & Hair, J. F. (2014). On the Emancipation of PLS-SEM: A Commentary on Rigdon (2012). Long Range Planning, 47(3), 154–160. https://doi.org/10.1016/j.lrp.2014.02.007
Saunders, M., Lewis, P., & Thornhill, A. (2019). Chapter 4: Understanding research philosophy and approaches to theory development. In Research Methods for Business Students.
Sondakh, J. J. (2017). Behavioural intention to use e-tax service system: An application of technology acceptance model. European Research Studies Journal, 20(2), 48–64.
Teddlie, C. (2007). Journal of Mixed Methods Research. https://doi.org/10.1177/2345678906292430
Ting, H. (2018). Convergent validity assessment of formatively measured constructs in PLS-SEM. https://doi.org/10.1108/IJCHM-10-2017-0649
Tsai, W. H., Chou, Y. W., Leu, J. Der, Chen, D. C., & Tsaur, T. S. (2015). Investigation of the mediating effects of IT governance-value delivery on service quality and ERP performance. Enterprise Information Systems, 9(2), 139–160. https://doi.org/10.1080/17517575.2013.804952
Umar, M. A., Derashid, C., Ibrahim, I., & Bidin, Z. (2019). Public governance quality and tax compliance behaviour in developing countries: The mediating role of socioeconomic conditions. International Journal of Social Economics, 46(3), 338–351. https://doi.org/10.1108/IJSE-11-2016-0338
URT. (2017). Tanzania Revenue Authority. The Fifth Corporate Plan. Convenience, Compliance and Continual improvement.
Venkatesh, V., & Davis, F. D. (2000). A theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2), 186–204. https://doi.org/10.1287/mnsc.46.2.186.11926
Voorhees, C. M., Brady, M. K., Calantone, R., & Ramirez, E. (2016). Discriminant validity testing in marketing: an analysis, causes for concern, and proposed remedies. Journal of the Academy of Marketing Science, 44(1), 119–134. https://doi.org/10.1007/s11747-015-0455-4
Wahyudi, F., Respati, H., & Ardianto, Y. T. (2017). Study on DAPODIK Information System: User Satisfaction as Mediation of System Quality and Information Quality on Net Benefit. Information and Knowledge Management, 7(7), 53–62.
Wisdom, J., & Creswell, J. W. (2013). Integrating quantitative and qualitative data collection and analysis while studying patient-centred medical home models. Agency for Healthcare Research and Quality, (13-0028-EF), 1–5. https://doi.org/No. 13-0028-EF.
Zhao, X., Lynch, J. G., & Chen, Q. (2010). Reconsidering Baron and Kenny: Myths and Truths about Mediation Analysis. Journal of Consumer Research, 37(2), 197–206. https://doi.org/10.1086/651257
Copyright notice:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)
