Modelling the determinants of electronic tax filing services’ continuance usage intention

The success of electronic filing services largely depends on their continuance usage. This study examines the factors affecting the continuance usage intention of the online tax filing services in Mauritius. An integrated model comprising Trust Theory and Information System Success Model (ISSM) is applied to assess the continuance usage behaviour of e-filing systems. The model has been extended by adding two additional variables: Perceived Usefulness and Perceived Risk. The model was tested using a sample of 315 users of e-filing services in Mauritius. A structural equation modelling technique using partial least square structural equation modelling verified the hypotheses. The results reveal that the continuance usage intention of an electronic tax filing system is influenced by Perceived Usefulness, User Satisfaction, and Service Quality. However, Perceived Risk does not influence the continuance usage intention of e-filing systems since the importance of Perceived Risk diminishes as trust in the e-service provider increases. The theoretical and practical implications derived fromthe findings of this study are also discussed. This paper makes several contributions to the literature on electronic tax filing systems

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

This research aims to determine how the e-filing performance by taxpayers to complete their tax obligation by themselves which is more widely used during COVID-19 Pandemic with the TAM method. This research was conducted using a quantitative method use questionnaire that distributes to the taxpayers that used e-filing which will be managed using integrated TAM theory e-filing and processed using SEM- PLS with purposive sampling technique. The sample data obtained through the online questionnaires were 164 taxpayers. The result shows an interesting result where perceived usefulness and perceived ease of use have no remarkable relationship with behavioural interest due the obligatory used of e-filing in Indonesia. This research indicated that behavioural interest influences actual use because taxpayers continue to use e- filing as a tool in reporting their taxes. This research also shows that the quality of the system and service have no remarkable effect on other indicators. These results show that during the COVID-19 pandemic, the e-Filing Reporting can be considered successful where the e-filing is a handy application with updated system quality, an assurance security system that protects personal data and a good service quality that results in the taxpayers satisfied with the application

Investigation of eGovernment Services and Alignment between Business and Information Systems

Inhabitant’s implementation of eGovernment services is a key objective for the Government of developed and developing countries. However, to improve the eGovernment services it is important for any Government to align all stakeholders so that the needs of citizens can be examined and addressed. This paper proposed a framework of an ideal pattern of alignment for the Government of Saudi Arabia. The framework has been validated empirically and the result indicates that the Government of Saudi Arabia is spending a huge amount of budget to improve the Government services, but still many services are slow and are not as per expectations. Therefore, citizens of KSA recommended alignment between eGovernment agencies and IS department.Final Accepted Versio

Delone and McLean information systems success model in the public sector: A systematic review

Delone and McLean(D&M) had launched in 1992 one of the most popular models for evaluating the success factors of information systems (IS), ten years later, they suggested an updated model that incorporated certain elements that were not taken into the first model. In this paper, we have based the search on several articles, which meet a set of criteria. In fact, we found that the model of Delone and McLean has been adopted in different countries and contexts, yet in some cases, it is necessary to integrate the variables of other models or theories in order to better understand the subject and fill its voids, especially in the public sector and its specificities. The most frequently used variable in these papers was "trust", this reflects the importance of this concept when studying information systems in the public sector. Finally, we list the main items and dimensions used in these articles for each of the seven variables as well as their specificities in the public sector

Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing: The moderating role of perceived risk

This study investigates the interrelationships between technological predictors and behavioral mediators in explaining users' continuance intention for online tax filing. Building on information systems (IS) success and IS continuance literature, this study proposes an extended conceptual framework by adding perceived functional benefit (PFB) as mediating, perceived risk as moderating, and demographic characteristics as control variables. The data collected, through a web-based survey, from 409 users of e-tax services in an emerging economy are analyzed through covariance-based structural equation modeling. Results confirm that PFB, confirmation of expectation, and satisfaction are the major antecedents of continuance intention for e-tax filing. The study also finds the evidence for the indirect effects of IS success factors on continuance intention through such antecedents. In addition, results suggest that the relationships between PFB and satisfaction as well as between PFB and continuance intention are contingent on the users' levels of perceived risk. The study concludes with the useful implications for academicians and policymakers in the context of an emerging economy

Examining Success of Land Record Information Systems (LRMIS) in Pakistan: Validating an incorporated IS success model

Objective of this article is to investigate the success (by determining citizen’s intention to use and satisfaction) of Land Record Information Systems (LRMIS) from perspective of Pakistan. The success of this egovernment information system is investigated using an incorporated IS success model. Model formulated here features constructs such as System Quality, Service Quality, and Information Quality, Perceived Risk, Perceived Ease of Use, Perceived Satisfaction, Perceived Usefulness, Awareness, Trust, Information Security and Behavioral Intention. The suggested incorporated research model of IS was validated using feedbacks taken from 250 citizens across different cities of Pakistan. Verifiable findings showed the positive and substantial linkage between all 17 hypothesized associations of 10 different constructs. Validated data-based outcomes and argumentations provided in this research can help government to enrich upon and to completely avail the potentiality of LRMIS as serviceable and an effective computer system toward a digital, secure, lucid and uncorrupted society

Go Digital! Determinants of Continuance Usage of Mobile Payment Apps: Focusing on the Mediating Role of Gamification

Background: COVID-19 spread over the last two years has been instrumental in shifting physical banking transactions to mobile-based banking transactions. Recently, M-payments have dominated online and point-of-sale (POS) transactions in the Asia-pacific region. Therefore, there was a need to study the factors influencing M-payments. This research has been conducted to determine the significant factors influencing the usage and continuance usage of M-payment apps in an emerging country and particularly how gamified features enhance the usage of M-payments apps.is study is based on the perspectives of the Unified theory of acceptance and use of technology (UTAUT2) and information system success (ISS) theory, and it adds three new determinants—trust, gamified features, and continued use of mobile payments to better explain and forecast users\u27 behavioral intentions and continued use of mobile payment applications (M-payments apps). Method: The research has employed two studies on sample data from young users of M-payment apps (n=898), the dataset was analyzed through structural equation modelling for mediation and moderation analysis in study one. The second study was grounded through Vignette experiments to analyze the effects of the degree of gamified features on the continued usage of M-payments. Results: The results reported that behavioral intention to adopt, and usage of mobile payments are significantly mediated by gamified features and gamified features are partially mediating continuance usage of M-payments. Trust is the key to enabling continuance usage amongst the users of M-payments. These findings extend the understanding of users’ continuance intention in the context of payments apps. Conclusion: This study would be helpful in presenting insights for the M-payments service providers and the associated banks to develop strategy for the continuance usage of mobile payment apps