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
The 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 supplem...
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| المؤلفون الرئيسيون: | , , , , , |
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| التنسيق: | مقال |
| اللغة: | en_US |
| منشور في: |
TIJAB (The International Journal of Applied Business)
2026
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| الموضوعات: | |
| الوصول للمادة أونلاين: | https://e-journal.unair.ac.id/TIJAB https://scholar.mzumbe.ac.tz/handle/123456789/1952 |
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| _version_ | 1872791448362942464 |
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| author | Masunga, Faustine Juma Mapesa, Harun Jeremia Mwakibete, Andwilile Nyalle Derefa, Moshi James Myava, Jema Edmund Kiria, Joseph Simon |
| author_facet | Masunga, Faustine Juma Mapesa, Harun Jeremia Mwakibete, Andwilile Nyalle Derefa, Moshi James Myava, Jema Edmund Kiria, Joseph Simon |
| author_sort | Masunga, Faustine Juma |
| collection | DSpace |
| description | The 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 |
| format | Article |
| id | ir-:123456789-1952 |
| institution | Mzumbe University |
| language | en_US |
| publishDate | 2026 |
| publisher | TIJAB (The International Journal of Applied Business) |
| record_format | dspace |
| spelling | ir-:123456789-19522026-06-24T18:51:53Z 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 Masunga, Faustine Juma Mapesa, Harun Jeremia Mwakibete, Andwilile Nyalle Derefa, Moshi James Myava, Jema Edmund Kiria, Joseph Simon e-tax system mediating effects tax compliance behaviour Electronic tax systems Tax compliance Taxpayers—Attitudes User satisfaction—Data processing Information systems—User satisfaction Information technology—User acceptance Electronic government information services Tax administration—Data processing Online services—User satisfaction Information systems—Evaluation Bootstrapping (Statistics) Structural equation modeling Information systems—Use studies The 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 Private 2026-04-13T11:11:59Z 2021 Article APA 2599-0705 https://e-journal.unair.ac.id/TIJAB https://scholar.mzumbe.ac.tz/handle/123456789/1952 en_US application/pdf TIJAB (The International Journal of Applied Business) |
| spellingShingle | e-tax system mediating effects tax compliance behaviour Electronic tax systems Tax compliance Taxpayers—Attitudes User satisfaction—Data processing Information systems—User satisfaction Information technology—User acceptance Electronic government information services Tax administration—Data processing Online services—User satisfaction Information systems—Evaluation Bootstrapping (Statistics) Structural equation modeling Information systems—Use studies Masunga, Faustine Juma Mapesa, Harun Jeremia Mwakibete, Andwilile Nyalle Derefa, Moshi James Myava, Jema Edmund Kiria, Joseph Simon 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 |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | e-tax system mediating effects tax compliance behaviour Electronic tax systems Tax compliance Taxpayers—Attitudes User satisfaction—Data processing Information systems—User satisfaction Information technology—User acceptance Electronic government information services Tax administration—Data processing Online services—User satisfaction Information systems—Evaluation Bootstrapping (Statistics) Structural equation modeling Information systems—Use studies |
| url | https://e-journal.unair.ac.id/TIJAB https://scholar.mzumbe.ac.tz/handle/123456789/1952 |
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