Tax payers’ satisfaction for eTax electronic tax service quality

Abstract

This study examines the impact of Etax electronic tax service quality on tax payers’ satisfaction. Information technology adaptation is one of the goals as well as objectives of the tax administration reform program in order to increase adaptability and the ability to process and analyze large amounts of data, connect data to monitor taxpayers' tax obligations, while also improving service quality and providing tax information to taxpayers in the quickest and most convenient manner possible. Using the methodology of quantitative research quantitative method with a sample of 280 enterprises participating in paying taxes throughusing the Etax electronic system of the Tax departement of Khanh Hoa Tax department . The results indicatereveal that all of 6 factors of Etax electronic tax service quality have positive effects on the taxpayer satisfaction, including: transmission quality, efficiency, convenience, safety and security, taxpayer support, and trust have positive effects on the taxpayer satisfaction. In particular, the eEfficiency, in particular, has the strongest impact on the taxpayer satisfaction. From the research findings, the Tax Deparment will be able to better understand how the eTax electronic tax service quality affects the taxpayer satisfaction so that solutions may be provided to help customers to better declar and pay taxes to the State.