The role ofmediating effects of user satisfaction and behavioural intention on the influence of the electronic tax system on tax compliance behaviour: An application of bootstrapping technique

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dc.contributor.authorMasunga, Faustine Juma
dc.contributor.authorMapesa, Harun Jeremia
dc.contributor.authorMwakibete, Andwilile Nyalle
dc.contributor.authorDerefa, Moshi James
dc.contributor.authorMyava, Jema Edmund
dc.contributor.authorKiria, Joseph Simon
dc.date.accessioned2026-04-13T11:11:59Z
dc.date.issued2021
dc.description.abstractThe purpose of this study was based on the role of mediating effects of user satisfaction and behavioral intention on the influence of the e-tax system on tax compliance behavior. A mixed-methods approach (sequential explanatory design) was applied where the qualitative findings were used to supplement the results from the quantitative findings. A PLS-SEM technique with SmartPLS 3 was used to analyse data quantitatively while the qualitative data were analysed using thematic analysis. The results revealed that behavioural intention mediates only the relationship between information quality and tax compliance behaviour. When applying multiple mediators, the findings unveiled that service quality and system quality have a significant positive indirect effect on tax compliance behaviour
dc.description.sponsorshipPrivate
dc.identifier.citationAPA
dc.identifier.issn2599-0705
dc.identifier.urihttps://e-journal.unair.ac.id/TIJAB
dc.identifier.urihttps://scholar.mzumbe.ac.tz/handle/123456789/1952
dc.language.isoen_US
dc.publisherTIJAB (The International Journal of Applied Business)
dc.subjecte-tax system
dc.subjectmediating effects
dc.subjecttax compliance behaviour
dc.subjectElectronic tax systems
dc.subjectTax compliance
dc.subjectTaxpayers—Attitudes
dc.subjectUser satisfaction—Data processing
dc.subjectInformation systems—User satisfaction
dc.subjectInformation technology—User acceptance
dc.subjectElectronic government information services
dc.subjectTax administration—Data processing
dc.subjectOnline services—User satisfaction
dc.subjectInformation systems—Evaluation
dc.subjectBootstrapping (Statistics)
dc.subjectStructural equation modeling
dc.subjectInformation systems—Use studies
dc.titleThe role ofmediating effects of user satisfaction and behavioural intention on the influence of the electronic tax system on tax compliance behaviour: An application of bootstrapping technique
dc.typeArticle

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