The Quality of E-services and E-filing Website Satisfaction that Affect the Intention of Individuals’ Personal Income Tax Payment Online in Saraburi, Thailand
Keywords:
E-service Quality, E-Filing, Website Satisfaction, Online Tax Payment IntentionAbstract
The purpose of this research is to study the causal relationship between the quality of e-services and satisfaction with the e-filing website that affects the intention of individuals' personal income tax payments. Data were collected using a questionnaire from a sample of 409 income-earning individuals within Saraburi Province, Thailand. The statistics used were frequency, percentage, Confirmatory Factor Analysis (CFA), and Structural Equation Modeling (SEM). The results showed that the Confirmatory Factor Analysis supported the consistency between the measurement Model and the empirical data for all variables. The study found that e-service quality has both direct and indirect effects on the intention of income-earning individuals to pay taxes online, with satisfaction with e-filing websites serving as a mediating factor. In addition, the quality of e-services directly influences users’ satisfaction with the e-filing website, which in turn directly influences the intention of income-earning individuals to pay taxes online. As for the results of the analysis of the Structural Equation Model and the total influence values revealed that e-service quality has the strongest influence on the intention to pay tax online, primarily through satisfaction with the e-filing website (TE = 0.97). Then, e-service quality has a total influence on satisfaction with the e-filing website (TE = 0.92), which is statistically significant at the 0.01 level. Additionally, satisfaction with e-filing websites has a total influence on intention to pay taxes online (TE = 0.35), statistically significant at the 0.05 level.
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