The Impact of Quality Factors on Continuous Usage of E-Taxation Filing Reporting System

Abstract

The electronic taxation (E-Taxation or E-Tax) filing reporting system has undergone several improvements. However, there are still debates regarding the quality of information (IQ), system quality (SYQ), and service quality (SEQ) in the system. These concerns continue to be hotly debated. These concerns include the accuracy of information provided, the availability of the system and its services, and the comprehensiveness and responsiveness of the system, which can result in taxpayers being forced to wait in queues. This study explores the relationship between IQ, SYQ, SEQ, and individual taxpayers' continuous intentional usage of the e-tax system. To achieve this, a theoretical model was developed based on the DeLone and McLean IS Success Model (D&M) concepts, which focused on the targeted issues. The proposed relationship concept was analysed using SmartPLS (v. 3.2.8) on a 768 Nigerian individual taxpayers survey. The study revealed that IQ, SYQ, and SEQ are significant factors that impact taxpayers' intention to use (ITU) and the system's continuous usage (U) in Nigeria. The findings of this study suggest that tax authorities should focus more on technical quality factors to enhance the performance of the e-tax reporting system. Additionally, this study contributes to the existing literature by evaluating the concept of information system quality (ISQ) within the context of e-taxation.