The Relationship of E-Service Quality with Taxpayers’ Intention to Use Personal Income Tax Payment Services Through E-Filing Websites in Muak Lek District, Saraburi Province, Thailand

Abstract

The purposes of this research were twofold. First, to study the level of perception of e-service quality in terms of information quality, website reliability, website responsiveness, and website assurance with taxpayers’ intention to use personal income tax payment services through E-Filing websites. Second, to test the relationship of e-service quality in terms of the information quality, website reliability, website responsiveness, and website assurance with taxpayers’ intention to use personal income tax payment services through E-Filing websites. The sample group was 394 taxpayers in Muak Lek District, Saraburi Province, who had experience paying personal income tax through the E-Filing website. The tools for data collection were questionnaires. Statistics used in data analysis were descriptive, correlation coefficient analysis, and multiple regression analysis. The results showed that the level of perception towards e-service quality in terms of information quality, website reliability, website responsiveness, and website assurance with taxpayers’ intention to use personal income tax payment services through E-Filing websites was at a high level. The statistical value of the test showed that the e-service quality in terms of information quality, website reliability, website responsiveness, and website assurance with taxpayers’ intention to use personal income tax payment services through E-Filing websites was at a statistically significant level of 0.05. This research confirmed past findings, suggestions, and future research for those interested.