Title: Exploring the factors influencing employees' satisfaction toward e-tax systems

Authors: Qais Hammouri; Emad Abu-Shanab

Addresses: MIS Department, IT College, Yarmouk University, Irbid, Jordan ' Accounting and Information Systems Department, College of Business and Economics, Qatar University, P.O. Box 2713, Doha, Qatar

Abstract: Governments across the world embraced the revolution in modern ICTs, where they are progressively investing into e-tax systems. The major factor influencing the success of such systems is level of employees' satisfaction toward using e-tax systems. The majority of research reported an evaluation of E-Tax systems from taxpayers' perspectives. This study evaluated Jordanian Electronic Tax System from employees' perspective. Using a quantitative approach, employees' responses were gathered regarding their satisfaction with the system. A sample of 47 employees was utilised and an instrument of 29 items was used in this study. Results indicated that perceived ease of use, IT background, incentives, and social influence are major predictors of employees' satisfaction. Perceived usefulness was not significant in this relation. Discussion, conclusion and future work are stated at the end of this work.

Keywords: e-government; e-tax; total acceptance model; TAM; information technology; incentives; social influence; satisfaction; ISTD; Jordan.

DOI: 10.1504/IJPSPM.2017.084673

International Journal of Public Sector Performance Management, 2017 Vol.3 No.2, pp.169 - 190

Received: 18 May 2016
Accepted: 05 Dec 2016

Published online: 20 Jun 2017 *

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