Factors Influencing User Satisfaction of E-Tax Filing: The Study of Small and Medium Enterprises (SMEs)

The income from taxation is important for many countries because it is used for development by many countries. Government units which operate the process in taxation and try to create the service quality to serve the people. The purpose of this study is to investigate the influence of satisfaction of service quality on e-tax filing for user in Bangkok and the vicinity of Thailand. The e-tax filing dimensions which were used in this study consist of information quality, system quality in terms of functionality, system quality in terms of usefulness, service quality and trust. Data was collected from 415 respondents using the survey method. The related hypotheses were tested using structural equation modeling by AMOS 21.0. The researcher found that information quality, system quality in terms of functionality, system quality in terms of usefulness, service quality and trust have a positive and significant impact on user´s satisfaction.