Factors affecting user satisfaction in the Malaysian income tax e-filing system

Abstract

This study attempted to investigate the influence of electronic service quality dimensions on E-filing user satisfaction in the northern region of Malaysia. The data were collected from 175 respondents using survey method. The electronic service quality dimensions used in this study were information quality, system quality, and service quality. Three factors were considered to measure the information quality; accuracy, completeness, and updated information. System quality was measured by four factors namely; functionality, responsiveness, reliability, and flexibility. The service quality was measured by perception of services, trust building, and customization. The findings indicate that information quality and service quality significantly affect: trust building, perception of service, flexibility, information quality: accuracy contribute to user satisfaction income tax e-filing system in the northern region of Malaysia. The system quality has partial impact on user satisfaction as two out of four dimensions of system quality show significant relationship with user satisfaction. The findings should assist Malaysian Inland Revenue Board in formulating new strategies on improving E-filing user satisfaction to achieve their goal of having 80% of Malaysian tax payers to use E-filing in the future. Future researchers should consider other attributes besides the electronic service quality dimension factors to expand this study. Key words: E-filing, income tax, electronic services, service quality, service satisfaction, Malaysia.