{"id":"https://openalex.org/W1968499251","doi":"https://doi.org/10.1016/j.sbspro.2015.01.328","title":"Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System","display_name":"Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W1968499251","doi":"https://doi.org/10.1016/j.sbspro.2015.01.328","mag":"1968499251"},"language":"en","primary_location":{"id":"doi:10.1016/j.sbspro.2015.01.328","doi":"https://doi.org/10.1016/j.sbspro.2015.01.328","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2015.01.328","pdf_url":null,"source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},"volume":null,"type":"conference-paper","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.1016/j.sbspro.2015.01.328","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5108703984","display_name":"Bojuwon Mustapha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":true,"raw_author_name":"Bojuwon Mustapha","raw_affiliation_strings":["Department of Accounting International Islamic University Malaysia, Selangor, 50728, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting International Islamic University Malaysia, Selangor, 50728, Malaysia","institution_ids":["https://openalex.org/I4164984"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5075691744","display_name":"Siti Normala Sheikh Obid","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4164984","display_name":"International Islamic University Malaysia","ror":"https://ror.org/03s9hs139","country_code":"MY","type":"education","lineage":["https://openalex.org/I4164984"]}],"countries":["MY"],"is_corresponding":false,"raw_author_name":"Siti Normala Bt. Sheikh Obid","raw_affiliation_strings":["Department of Accounting International Islamic University Malaysia, Selangor, 50728, Malaysia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting International Islamic University Malaysia, Selangor, 50728, Malaysia","institution_ids":["https://openalex.org/I4164984"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5108703984"],"corresponding_institution_ids":["https://openalex.org/I4164984"],"apc_list":null,"apc_paid":null,"fwci":4.3911,"has_fulltext":false,"cited_by_count":95,"citation_normalized_percentile":{"value":0.9471086,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"172","issue":null,"first_page":"2","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.6675000190734863,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.6675000190734863,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.2728999853134155,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.04729999974370003,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/tax-service-quality","display_name":"tax service quality","score":0.9980000257492065},{"id":"https://openalex.org/keywords/perceived-ease-of-use","display_name":"perceived ease of use","score":0.9670000076293945},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.9039999842643738},{"id":"https://openalex.org/keywords/self-employed-taxpayers","display_name":"self-employed taxpayers","score":0.9520000219345093},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.9890000224113464},{"id":"https://openalex.org/keywords/tax-revenue-generation","display_name":"tax revenue generation","score":0.8389999866485596},{"id":"https://openalex.org/keywords/e-government","display_name":"e-government","score":0.5440000295639038},{"id":"https://openalex.org/keywords/nigeria","display_name":"Nigeria","score":0.8500000238418579}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6017601490020752},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5452646613121033},{"id":"https://openalex.org/C170130773","wikidata":"https://www.wikidata.org/wiki/Q216378","display_name":"Usability","level":2,"score":0.5391031503677368},{"id":"https://openalex.org/C140781008","wikidata":"https://www.wikidata.org/wiki/Q1221081","display_name":"Service quality","level":3,"score":0.4898676574230194},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.44657909870147705},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.3371884226799011},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.30121710896492004},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2911617159843445},{"id":"https://openalex.org/C107457646","wikidata":"https://www.wikidata.org/wiki/Q207434","display_name":"Human\u2013computer interaction","level":1,"score":0.09960013628005981},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/j.sbspro.2015.01.328","doi":"https://doi.org/10.1016/j.sbspro.2015.01.328","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2015.01.328","pdf_url":null,"source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1016/j.sbspro.2015.01.328","doi":"https://doi.org/10.1016/j.sbspro.2015.01.328","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.sbspro.2015.01.328","pdf_url":null,"source":{"id":"https://openalex.org/S104917558","display_name":"Procedia - Social and Behavioral Sciences","issn_l":"1877-0428","issn":["1877-0428"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Procedia - Social and Behavioral Sciences","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W143052539","https://openalex.org/W172175985","https://openalex.org/W621359564","https://openalex.org/W1196027431","https://openalex.org/W1518640754","https://openalex.org/W1791587663","https://openalex.org/W1898925797","https://openalex.org/W1965608668","https://openalex.org/W1984063556","https://openalex.org/W2025189029","https://openalex.org/W2025631578","https://openalex.org/W2039076171","https://openalex.org/W2057370886","https://openalex.org/W2079676613","https://openalex.org/W2095928882","https://openalex.org/W2096048269","https://openalex.org/W2099078684","https://openalex.org/W2118101410","https://openalex.org/W2144096719","https://openalex.org/W2147543702","https://openalex.org/W2162600554","https://openalex.org/W2324588146","https://openalex.org/W2371249644","https://openalex.org/W3015634246","https://openalex.org/W3121639258"],"related_works":["https://openalex.org/W4399371663","https://openalex.org/W4409788663","https://openalex.org/W2990954847","https://openalex.org/W7118169333","https://openalex.org/W2406960255","https://openalex.org/W7219470326","https://openalex.org/W2162600554","https://openalex.org/W7096588569","https://openalex.org/W4387895347","https://openalex.org/W4361278122"],"abstract_inverted_index":{"This":[0,72],"study":[1,73],"examines":[2],"the":[3,12,48,77,81],"mediating":[4,45],"effect":[5,46],"of":[6,9,24,40,80],"perceived":[7,38],"ease":[8,39],"use":[10,41],"on":[11,47],"relationship":[13,49,66],"between":[14,50],"tax":[15,20,51,56,59,70,83,93],"service":[16,52,60],"quality":[17,53,61],"and":[18,54,58,95],"online":[19,55,69,82],"system.":[21,71],"A":[22],"total":[23],"206":[25],"surveyed":[26],"data":[27],"was":[28],"analyzed":[29],"using":[30],"structural":[31],"equation":[32],"modeling.":[33],"The":[34],"result":[35],"shows":[36],"that":[37,88],"has":[42,62],"a":[43,63],"significant":[44,65],"system,":[57],"positive":[64],"with":[67],"an":[68],"contributes":[74],"to":[75,90],"understanding":[76],"effective":[78],"usage":[79],"system":[84],"through":[85],"self-employed":[86],"taxpayers":[87],"leads":[89],"increase":[91],"in":[92,98],"compliance":[94],"revenue":[96],"generation":[97],"Nigeria.":[99]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":10},{"year":2023,"cited_by_count":12},{"year":2022,"cited_by_count":14},{"year":2021,"cited_by_count":13},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":13},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
