The Role of Tax Complexity, Prior Experience, and Perceived Risk in Continuance Usage of E-filing

 Trisha Ann Gabrielle Albay and Thanyaporn 'Main' Soontornthum

 

Abstract

             The purpose of this study is to validate an extended integrated model of e-filing continuance usage. The base model, which has its theoretical basis in the IS Success Model and Expectancy-Confirmation Model (ECM), is extended by including three moderators: tax complexity, prior experience with other e-government services, and perceived risk. The data collected from 300 e-filing users in the Philippines. Hypotheses were tested using PROCESS Macro for SPSS. Results suggested that tax complexity has a moderating effect on the relationship between system quality and satisfaction, while perceived risk has a moderating effect on the relationship between satisfaction and continuance intention.

Keyword : e-filing, continuance usage, IS success model, expectation confirmation model

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