Abstract:
This research discusses factor influencing the individual taxpayer intention to continue using e-filing to file their annual tax return. Whether service quality positively influences the e-filing continuance intention and whether the taxpayer satisfaction will mediate their relation. This research is a quantitative research. The object of this study is an Individual Taxpayer who used e-filing in Indonesia. The research sample is determined based on purposive sampling method. The data collected using a primary method which obtained through a questionnaire. A web-based survey used to spread questionnaire to 132 taxpayer that using e-filing. This research has been done through Structural Equation Model (SEM) with Partial Least Square (PLS) approach. The results of this study confirmed the service quality and taxpayer satisfaction are significantly affecting the e-filing continuance intention.
