scholarly journals 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

Author(s):  
Faustine Juma Masunga ◽  
Harun Jeremia Mapesa ◽  
Andwilile Nyalle Mwakibete ◽  
Moshi James Derefa ◽  
Jema Edmund Myava ◽  
...  

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.

Kybernetes ◽  
2018 ◽  
Vol 47 (8) ◽  
pp. 1604-1622
Author(s):  
Patricio Esteban Ramírez-Correa ◽  
Francisco Javier Rondán-Cataluña ◽  
Jorge Arenas-Gaitán

Purpose The purpose of this study is to explore the role of visual aesthetics as a key in generating satisfaction in student information system (SIS) users and to discover relationships to other antecedents. This work has also studied how gender discriminates those relationships. Design/methodology/approach DeLone and McLean’s model of information systems success, visual aesthetic and gender socialisation theory are used as a theoretical framework for the study. An explanatory model was proposed based on the previous literature, and then this model was validated using a sample of undergraduate students. Partial Least Squares was chosen as the approach to conduct the statistical analysis. Findings First, the findings show that the variance explained by the proposed model in user satisfaction of SIS is 67 per cent. Second, visual aesthetics has a significant direct effect on user satisfaction of SIS, but the indirect effect is much higher, through its relationship to system quality and information quality. Third, the results indicate that there are significant differences between men and women in the direct relationship between visual aesthetics and user satisfaction of SIS, and this relationship being much more intense in the case of women. Originality/value The study highlights the role of visual aesthetics as a variable that explains user satisfaction in information systems; this fact emphasises on the importance of taking into account aesthetics when designing information systems. In addition, the findings support the existence of a novel relationship between visual aesthetics and information quality. Finally, new evidence on gender differences concerning user satisfaction in information systems is presented; this result indicates in the opposite direction to recent studies that imply a certain homogenisation of gender in relation to the perceptions associated with the technologies of the information.


Author(s):  
Etik Ipda Riyani

Etik Ipda Riyani: This study aimed to analyze the relationship between the success of the implementation of the information system e-SPT Sales Tax (e-SPT PPN) to tax compliance. The model used in the study was the model of success of information systems updated D & M IS Success Model. This model is based on six measures of success is the quality information system (System Quality), the quality of information (Information Quality), quality of service (Service Quality), user interest (Intention to Use), the satisfaction of users (User Satisfaction), and tax compliance. The population of this research is all taxpayer is incorporated and registered in Madya Tax Office A and B. Researchers using simple random sampling in the sampling. The analytical tool used in this study were Path Analysis (Path Analysis).The results showed the successful implementation of the information system e-SPT PPN with dimensions System Quality, Information Quality, and Service Quality, Intention to Use and User Satisfaction effect on Tax Compliance.Key words: the success of information systems, e-SPT VAT, tax compliance


Author(s):  
Josef Bernadi ◽  
Suharjito Suharjito

Similar to any other governments, Indonesia government has the role of protecting the security of its citizens via the established police unit. However, the executive unit is often unable to provide response in timely manner due to the huge data size. For the reason, an executive information system (EIS) is established in order to provide necessary information to leverage the decision making process. This work intends to establish and evaluate the executive information system and its support to facilitate the efforts to fight crimes in Indonesia territory. The EIS prototype is established and is evaluated on the basis of the six information system success factors where the required data are collected by means of questionnaire. The results suggest that the factors of system quality, information quality, easy-of-use, user satisfaction, and individual and organization impacts are very significant.


2017 ◽  
Vol 13 (2) ◽  
pp. 141
Author(s):  
Sendy Cipta Utama ◽  
Bambang Purnomosidhi ◽  
Wuryan Andayani

Abstrak: Peran Mediasi Kegunaan Persepsian pada Kepuasan Pengguna Sistem Informasi Keuangan Daerah. Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh kualitas sistem, kualitas informasi, kualitas layanan dan kegunaan persepsian terhadap kepuasan pengguna Sistem Informasi Keuangan Daerah (SIKD). Penelitian ini juga menguji peran mediasi kegunaan persepsian pada pengaruh kualitas sistem, kualitas informasi, kualitas layanan terhadap kepuasan pengguna SIKD. Teknik analisis menggunakan SEM (Structural Equation Modelling). Data didapatkan dari 147 staff pengelola keuangan daerah di seluruh Satuan Kerja Perangkat Daerah (SKPD) di Pemerintah Kota Batu. Sampel dipilih dengan metode judgment sampling. Hasil penelitian menunjukkan semakin baik kualitas informasi dan semakin tinggi kepercayaan pengguna bahwa sistem informasi bermanfaat akan meningkatkan kepuasan pengguna. Selanjutnya, Informasi yang berkualitas akan meningkatkan kepercayaan penggunanya bahwa informasi yang digunakan sebagai dasar pengambilan keputusan semakin baik sehingga berdampak pada meningkatnya kepuasan pengguna. Kata kunci: Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, Kegunaan Persepsian, Kepuasan Pengguna Abstract: The Role of Perceived Usefulness on User Satisfaction of Regional Finance Information System. This study aims to investigate empirically the influence of system quality, information quality, service quality and perceived usefulness on user satisfaction of the Regional Finance Information System. This study also examines the role of perceived usefulness on the effect of system quality, information quality, service quality on user satisfaction. Analysis technique using SEM (Structural Equation Modelling). Data were gathered from 147 staff of the finance management on all Regional Unit in Pemerintah Kota Batu. The samples selected by judgment sampling method. The findings show that the better of information quality and the higher of the user's perceived that the information systems were useful will increase user satisfaction. In addition, information quality will increase user trust on its support to decision making. Thus, will effect on the increase of user satisfaction. Keyword: System Quality, Information Quality, Service Quality, Perceived Usefulness, User Satisfaction


2019 ◽  
Vol 1 (1) ◽  
pp. 123-142
Author(s):  
Sang Ayu Putu Arie Indraswarawati ◽  
I Putu Deddy Samtika Putra ◽  
Ni Wayan Cahyani

The use of Accounting Information System (AIS) is very helpful in accommodating all the information needed to make an accurate decision. Indicators in determining the good and bad performance of an information system can be seen through AIS user satisfaction and usage. The purpose of this study was to determine the effect of top management support, system quality and information quality on AIS user satisfaction. The sample selection method used was purposive sampling. The research sample was 147 people consisting of administrators, loan officers and savings at 29 Lembaga Perkreditan Desa (LPD) in Ubud Subdistrict. The data in this study is primary data which is the answer from the questionnaire. The regression results show that all variables have a significance of 0,000. It shows that top management support, system quality and information quality have positive influences on Accounting Information System user satisfaction.


2020 ◽  
Vol 32 (1) ◽  
pp. 75-96 ◽  
Author(s):  
Camille Grange ◽  
Henri Barki

Researchers and practitioners have long been interested in identifying the criteria that users consider important in assessing whether a system is worth using. However, past research in this domain has not taken into account the characteristics of a system's design and their quality in a systematic and comprehensive manner, which is likely to have limited the development of actionable design guidelines. The article addresses this issue by suggesting a research model that links user beliefs—which have traditionally been used in IT acceptance and success research (i.e., information quality, system quality, usefulness, and ease of use)—to their beliefs regarding the quality of three categories of a system's design (i.e., visual quality, page layout quality, and navigation quality) and testing it in the context of organizational intranets. The analysis of data collected from 159 intranet website users in three organizations supported the model, suggesting that the three categories of design quality beliefs significantly influenced users' assessment of their system's information quality and system quality.


2019 ◽  
Vol 3 (2) ◽  
pp. 288-299
Author(s):  
Winanda Wahana Wargadalam

Nowadays technology grow extremely fast and it is helpful in communication and transactions, this effect to human behavior that people consider using technology intentively in daily activites cause of its facilities, one of facilities is digital economic transactions or e-money. Due to increasing of technology, there are some companies run their business form e-money based applications, one of the applications is the PayTren. The purposed of this research is to examine the satisfactory of the user who apply PayTren applications, such as the influence of information quality, system quality, service quality and security. The method of the research is based on DeLone and McLean models, then it will be modified. The research’s data is quantitative data. researchers collected 89 questionnaires from the population of PayTren application users in Batam by using a purposive sampling technique.  The conclusion of the research show that there is an influence between the quality of information, service quality and security on the satisfaction of e-money users based on the PayTren application, while it is found that there is no influence between the quality of the system on the satisfaction of e-money users based on PayTren applications.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
John M. Sausi ◽  
Erick J. Kitali ◽  
Joel S. Mtebe

Purpose This study aims to adapt the updated DeLone and McLean model to evaluate the success of the local government revenue collection and information system (IS) implemented in Tanzania. Design/methodology/approach The study used a concurrent mixed research design integrating quantitative and qualitative data within a single investigation. A total of 296 users from local government authorities (LGAs) in 5 regions in Tanzania participated in the study. Findings The study found that the system quality and information quality had a significant positive impact whilst service quality and trust in the system had a significant negative effect. In contrast, facilitating conditions did not have an effect whatsoever. The findings from the open-ended questions and implications of the findings are discussed. Originality/value The findings from this study will help LGAs understand the factors that affect the success of the ISs in developing countries. The results indicate that in addition to information technology attributes, building trust in the system is crucial to foster user satisfaction and increase the public value of the systems.


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