Open AccessUser Satisfaction as a Mediating Variable between Information Quality and the Conative Use of Annual Tax Reporting E-Filing System
Author(s) -
Rossalina Christanti
Publication year - 2020
Publication title -
international journal of multicultural and multireligious understanding
Language(s) - English
Resource type - Journals
ISSN - 2364-5369
DOI - 10.18415/ijmmu.v7i8.1953
Subject(s) - taxpayer , sobel test , quality (philosophy) , test (biology) , information quality , sample (material) , variable (mathematics) , moderation , variables , regression analysis , residence , psychology , business , information system , social psychology , statistics , economics , mathematics , political science , demographic economics , paleontology , philosophy , chemistry , mathematical analysis , epistemology , chromatography , biology , self esteem , law , macroeconomics
The usage of information technology and communication in tax reporting system in Indonesia has increased, especially when we are all facing the global pandemic issue. This study aims to examine the effect of user satisfaction as a mediating variable on causal relationship between information quality and conative use of information technology. Drawing upon sample of 147 tax staff as a representative of corporate taxpayer, Sobel Test and Ordinary Least Square regression were used to test the hypotheses. This study suggests that user satisfaction acted as a mediating variable between information quality and conative use of e-filing tax reporting system.