Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System

AbstractThis study examines the mediating effect of perceived ease of use on the relationship between tax service quality and online tax system. A total of 206 surveyed data was analyzed using structural equation modeling. The result shows that perceived ease of use has a significant mediating effect on the relationship between tax service quality and online tax system, and tax service quality has a positive significant relationship with an online tax system. This study contributes to understanding the effective usage of the online tax system through self-employed taxpayers that leads to increase in tax compliance and revenue generation in Nigeria