Kajian persepsi pembayar cukai terhadap hubungan antara kualiti e-filing, penggunaan sistem dan kepuasan kepenggunaannya di Malaysia

e-Filing service is the most widely used e-government mechanism in Malaysia. The development of an e-filing system should be in line with the improvement of e-filing quality. The use of e-filing by taxpayers is driven by the level of quality of e-filing, which includes quality of system, information, and services. The interaction between the quality and use of e-filing determines the level of satisfaction of taxpayers, who are the main users of the system. The objective of this study is to evaluate the quality of e-filing according to the taxpayer’s perspective, analyze the impact of e-filing quality on the use of e-filing services, and to evaluate the direct and indirect impact of e-filing quality on e-filing service user satisfaction. This study involves the use of crosssectional data involving 529 respondents or taxpayers, who declared tax for 2019 assessments. The respondents are selected based on a simple sampling method. Crosssectional data on the quality, use, and satisfaction of e-filing was collected through online surveys. Quantitative analysis related to taxpayers' perceptions of e-filing quality is used in e-filing quality analysis. Furthermore, multiple regression methods are used in the empirical analysis related to the relationship between quality and use of e-filing, as well as analysis of the impact of the interaction between quality and use of e-filing on user satisfaction. Although a small number of respondents are still not confident in the quality of e-filing, in general, the findings of the study showed that taxpayers agree that e-filing services in Malaysia are of good quality. Empirical analysis showed that there is a positive relationship between the usage and quality of e-filing. By analyzing the impact of the interaction between quality and consumption, the study found that taxpayers are satisfied with the e-filing system because it provides a quality and secure system. Therefore, the government needs to focus on enhancing and improving the effectiveness of the e-filing system to be more efficient in line with the needs and requirements of users to further support the sustainability of the system. Evaluation needs to be carried out continuously in determining the level of effectiveness of e-filing in providing more efficient and effective facilities and services to taxpayers and society as a whole