Factors affecting online tax filing – An application of the IS Success Model and trust theory

Abstract

This study examines citizens’ propensity to use e-governmental website services through the lens of the IS Success Model in general, and in the context of the Philippine online tax filing system. Additionally, attributes such as trust in technology, trust in government, trust in e-government websites, and prior experience with government services which act as important antecedents to the model are analyzed in this study. The results show that trust in technology, trust in government, and prior experience directly affected the trust in e-government websites, which in turn directly influenced all three IS quality dimensions. Of these three dimensions, information quality was found to be the most consistently and significantly influence perceptions of usefulness and satisfaction, implying that this dimension is the most critical one beyond the service quality and system quality for taxpayers to use the system. Generally speaking, Philippine taxpayers do value the online system, indicating the fact that the current system does have some potential to elicit favorable perceptions on usefulness, satisfaction, and subsequent net benefits. Other theoretical and managerial implications are further discussed.