Abstract
Governments worldwide have introduced various types of e-tax systems, as an important e-government agenda, to provide citizens and residents with a channel to lodge their tax claims at their convenience. An understanding of what constitutes taxpayer satisfaction with using e-tax systems is thus important for government agencies to further improve the quality of services delivered through these systems. However, to date limited research has been devoted to evaluate user satisfaction with e-tax systems. In this paper, we thus report on the development of a satisfaction construct which is rigorously evaluated using a three stage process. We find the emergence of several dimensions which require further investigation.
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Appendices
A Appendix A List of Items Used to Operationalize the Dimensions
Dimensions | Items | Literature source |
|---|---|---|
Accessibility | The e-tax system is always accessible | [49] |
The e-tax system quickly loads all the contents | [30] | |
I can get all relevant information from the e-tax system in time | [7] | |
All the content of the e-tax system are accessible | Developed | |
Ease of use | It is easy for me to learn how to use the e-tax system | [7] |
It is easy for me to navigate through the e-tax system | [7] | |
The e-tax system is user-friendly | [15] | |
Using the e-tax system is easy for me | [14] | |
Accuracy | The e-tax system is an accurate source of information for me | [7] |
The information content is consistent with my previous experience | [7] | |
The content of the e-tax system helps me to understand the system | Developed | |
The e-tax system provides information that I can trust | Developed | |
The e-tax system is accurate | [15] | |
Interactivity | I believe that my interaction with the e-tax system does not require much attention | [7] |
The e-tax system has natural and predictable screen changes | [7] | |
My interaction with the e-tax system is clear and understandable | [7] | |
Reliability | The e-tax system meets all my needs | Developed |
Any problems resulting from using the e-tax system can be quickly solved | [7] | |
The e-tax system is credible | [30] | |
The e-tax system is trustworthy | [30] | |
Usefulness | Information on the e-tax system is informative | [30] |
I find the e-tax system to be quite useful | [14] | |
The e-tax system provides precise information I need | [15] | |
The content of the e-tax system is readable | Developed | |
The content of the e-tax system is understandable | Developed | |
The contents of the e-tax system provide sufficient information | [15] | |
Timeliness | The e-tax system provides me with up-to-date information. | [15] |
The e-tax system accomplishes tasks very quickly | [14] | |
When my account is logged off due to time-out, it does not bother me | Developed | |
Security and privacy | I feel that my personal information is safe | [44] |
I feel that lodging my tax application using the e-tax system is secure | Developed | |
ATO guarantees that my personal information will not be shared or disclosed | Developed | |
Transactions using the e-tax system are safe | [44] | |
Perceived convenience | I spend less time on lodging my taxes online than doing my taxes manually | [41] |
I can use the e-tax system whenever and wherever I am | [41] | |
Appearance | The e-tax system provides an easy-to-follow interface | [41] |
The e-tax system displays a visually pleasing design | [27] | |
The e-tax system is visually appealing | [27] |
B Appendix Item Evaluation by Experienced E-tax Users
Item code | Expert users | Median | Retained item? | |||
|---|---|---|---|---|---|---|
A | B | C | D | |||
A1 | 5 | 5 | 5 | 5 | 5 | Yes |
A2 | 4 | 4 | 3 | 5 | 4 | Yes |
A3 | 4 | 4 | 5 | 3 | 4 | Yes |
A4 | 5 | 4 | 5 | 5 | 5 | Yes |
EU1 | 5 | 2 | 5 | 5 | 5 | Yes |
EU2 | 5 | 5 | 5 | 5 | 5 | Yes |
EU3 | 4 | 5 | 5 | 5 | 5 | Yes |
EU4 | 4 | 3 | 5 | 1 | 3.5 | No |
AC1 | 5 | 3 | 5 | 4 | 4.5 | Yes |
AC2 | 4 | 4 | 5 | 3 | 4 | Yes |
AC3 | 3 | 4 | 5 | 4 | 4 | Yes |
AC4 | 5 | 5 | 5 | 5 | 5 | Yes |
AC5 | 5 | 3 | 5 | 5 | 5 | Yes |
I1 | 5 | 3 | 5 | 3 | 4 | Yes |
I2 | 4 | 4 | 5 | 1 | 4 | Yes |
I3 | 5 | 5 | 5 | 1 | 5 | Yes |
RE1 | 4 | 3 | 5 | 5 | 4.5 | Yes |
RE2 | 4 | 3 | 5 | 5 | 4.5 | Yes |
RE3 | 4 | 5 | 5 | 5 | 5 | Yes |
RE4 | 5 | 5 | 5 | 5 | 5 | Yes |
U1 | 5 | 5 | 5 | 4 | 5 | Yes |
U2 | 5 | 5 | 5 | 5 | 5 | Yes |
U3 | 3 | 5 | 5 | 5 | 5 | Yes |
U4 | 5 | 3 | 5 | 3 | 4 | Yes |
U5 | 4 | 5 | 5 | 3 | 4.5 | Yes |
U6 | 5 | 5 | 5 | 3 | 5 | Yes |
T1 | 5 | 5 | 5 | 5 | 5 | Yes |
T2 | 5 | 3 | 5 | 5 | 5 | Yes |
T3 | 5 | 5 | 5 | 5 | 5 | Yes |
SP1 | 5 | 5 | 5 | 5 | 5 | Yes |
SP2 | 5 | 5 | 5 | 5 | 5 | Yes |
SP3 | 5 | 5 | 5 | 5 | 5 | Yes |
SP4 | 5 | 5 | 3 | 4 | 4.5 | Yes |
PC1 | 5 | 5 | 5 | 5 | 5 | Yes |
PC2 | 5 | 5 | 5 | 5 | 5 | Yes |
AP1 | 4 | 5 | 5 | 5 | 5 | Yes |
AP2 | 5 | 3 | 5 | 1 | 4 | Yes |
AP3 | 5 | 3 | 5 | 5 | 5 | Yes |
W1 | 5 | 5 | 5 | 1 | 5 | Yes |
W2 | 5 | 5 | 5 | 5 | 5 | Yes |
CI1 | 5 | 5 | 5 | 3 | 5 | Yes |
CI2 | 5 | 5 | 5 | 5 | 5 | Yes |
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Alghamdi, A., Rahim, M. (2016). Development of a Measurement Scale for User Satisfaction with E-tax Systems in Australia. In: Hameurlain, A., et al. Transactions on Large-Scale Data- and Knowledge-Centered Systems XXVII. Lecture Notes in Computer Science(), vol 9860. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-662-53416-8_5
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