The Relationships between Technology and User Satisfaction in Online Tax Filing: The Mediating Role of Confirmation of Expectation

This study investigates the relationship between the quality of the e-file system and user satisfaction. Building on the success of information systems (IS) and user satisfaction literature, this study adds confirmation of expectation as a mediating variable. This study collected the research data through a web-based survey. Structural Equation Modeling-Partial Least Square (SEM-PLS) was used to analyze the data from an online questionnaire on 220 e-tax service users in Indonesia. The results confirm that the quality dimensions of e-files consisting of information, systems, and service quality are factors that influence user satisfaction. The study also found that there were indirect effects of information system success factors on user satisfaction through the confirmation of expectations. The high quality of the e-file system can meet user expectations so that it can lead to their satisfaction. The study concludes with useful implications for academics, policymakers, and tax authorities in the economic context that appears in the future.