{"id":"https://openalex.org/W4319786357","doi":"https://doi.org/10.3390/informatics10010022","title":"Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction","display_name":"Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction","publication_year":2023,"publication_date":"2023-02-08","ids":{"openalex":"https://openalex.org/W4319786357","doi":"https://doi.org/10.3390/informatics10010022"},"language":"en","primary_location":{"id":"doi:10.3390/informatics10010022","is_oa":true,"landing_page_url":"https://doi.org/10.3390/informatics10010022","pdf_url":"https://www.mdpi.com/2227-9709/10/1/22/pdf?version=1676275447","source":{"id":"https://openalex.org/S2738238905","display_name":"Informatics","issn_l":"2227-9709","issn":["2227-9709"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Informatics","raw_type":"journal-article"},"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2227-9709/10/1/22/pdf?version=1676275447","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5047253552","display_name":"Prianto Budi Saptono","orcid":"https://orcid.org/0000-0003-0651-5390"},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Prianto Budi Saptono","raw_affiliation_strings":["Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok 16424, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-0651-5390","affiliations":[{"raw_affiliation_string":"Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok 16424, Indonesia","institution_ids":["https://openalex.org/I29617571"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5071068861","display_name":"Sabina Hod\u017ei\u0107","orcid":"https://orcid.org/0000-0002-4202-3548"},"institutions":[{"id":"https://openalex.org/I154347574","display_name":"University of Rijeka","ror":"https://ror.org/05r8dqr10","country_code":"HR","type":"education","lineage":["https://openalex.org/I154347574"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"Sabina Hod\u017ei\u0107","raw_affiliation_strings":["Department of Public Finance, Faculty of Tourism and Hospitality Management, University of Rijeka, 51410 Opatija, Croatia"],"raw_orcid":"https://orcid.org/0000-0002-4202-3548","affiliations":[{"raw_affiliation_string":"Department of Public Finance, Faculty of Tourism and Hospitality Management, University of Rijeka, 51410 Opatija, Croatia","institution_ids":["https://openalex.org/I154347574"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016078175","display_name":"Ismail Khozen","orcid":"https://orcid.org/0000-0002-4346-2040"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ismail Khozen","raw_affiliation_strings":["Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":"https://orcid.org/0000-0002-4346-2040","affiliations":[{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5070622765","display_name":"Gustofan Mahmud","orcid":"https://orcid.org/0000-0001-8580-8049"},"institutions":[{"id":"https://openalex.org/I4210116728","display_name":"Universitas Patria Artha","ror":"https://ror.org/021a5w723","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210116728"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Gustofan Mahmud","raw_affiliation_strings":["Accounting Department, Sekolah Tinggi Ilmu Ekonomi Swadaya, Jakarta 13620, Indonesia","Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-8580-8049","affiliations":[{"raw_affiliation_string":"Accounting Department, Sekolah Tinggi Ilmu Ekonomi Swadaya, Jakarta 13620, Indonesia","institution_ids":["https://openalex.org/I4210116728"]},{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003130046","display_name":"I Desak Putu Kartika Pratiwi","orcid":"https://orcid.org/0000-0003-1158-1683"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Intan Pratiwi","raw_affiliation_strings":["Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-1158-1683","affiliations":[{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5031520194","display_name":"Dwi Purwanto","orcid":"https://orcid.org/0000-0003-0769-9830"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Dwi Purwanto","raw_affiliation_strings":["Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-0769-9830","affiliations":[{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5055134730","display_name":"Muhamad Akbar Aditama","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Muhamad Akbar Aditama","raw_affiliation_strings":["Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5068031141","display_name":"Nisa\u2019ul Haq","orcid":null},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nisa\u2019ul Haq","raw_affiliation_strings":["Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5088920999","display_name":"Siti Khodijah","orcid":"https://orcid.org/0000-0003-1919-2893"},"institutions":[{"id":"https://openalex.org/I29617571","display_name":"University of Indonesia","ror":"https://ror.org/0116zj450","country_code":"ID","type":"education","lineage":["https://openalex.org/I29617571"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Siti Khodijah","raw_affiliation_strings":["Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok 16424, Indonesia","Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-1919-2893","affiliations":[{"raw_affiliation_string":"Department of Fiscal Administration, Faculty of Administrative Science, Universitas Indonesia, Depok 16424, Indonesia","institution_ids":["https://openalex.org/I29617571"]},{"raw_affiliation_string":"Tax Policy Research Department, Pratama-Kreston Tax Research Institute, Jakarta 12530, Indonesia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":9,"corresponding_author_ids":["https://openalex.org/A5047253552"],"corresponding_institution_ids":["https://openalex.org/I29617571"],"apc_list":{"value":1600,"currency":"CHF","value_usd":1732},"apc_paid":{"value":1600,"currency":"CHF","value_usd":1732},"fwci":17.8671,"has_fulltext":true,"cited_by_count":32,"citation_normalized_percentile":{"value":0.98792361,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":98,"max":100},"biblio":{"volume":"10","issue":"1","first_page":"22","last_page":"22"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9988999962806702,"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"}},"topics":[{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.9988999962806702,"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"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.9986000061035156,"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/T14244","display_name":"Consumer Behavior and Marketing Influence","score":0.9871000051498413,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/compliance","display_name":"Compliance (psychology)","score":0.6784008145332336},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.5710327625274658},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.48854073882102966},{"id":"https://openalex.org/keywords/multilevel-model","display_name":"Multilevel model","score":0.4634188711643219},{"id":"https://openalex.org/keywords/service","display_name":"Service (business)","score":0.4619579315185547},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.44872963428497314},{"id":"https://openalex.org/keywords/marketing","display_name":"Marketing","score":0.4127134680747986},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.336687296628952},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.325163871049881},{"id":"https://openalex.org/keywords/social-psychology","display_name":"Social psychology","score":0.18456262350082397},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.18189075589179993},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.08728542923927307}],"concepts":[{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.6784008145332336},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5710327625274658},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.48854073882102966},{"id":"https://openalex.org/C53059260","wikidata":"https://www.wikidata.org/wiki/Q374758","display_name":"Multilevel model","level":2,"score":0.4634188711643219},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.4619579315185547},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.44872963428497314},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4127134680747986},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.336687296628952},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.325163871049881},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.18456262350082397},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18189075589179993},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08728542923927307},{"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},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/informatics10010022","is_oa":true,"landing_page_url":"https://doi.org/10.3390/informatics10010022","pdf_url":"https://www.mdpi.com/2227-9709/10/1/22/pdf?version=1676275447","source":{"id":"https://openalex.org/S2738238905","display_name":"Informatics","issn_l":"2227-9709","issn":["2227-9709"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Informatics","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:5b7ccabe78ca42b0906d74ead617f860","is_oa":true,"landing_page_url":"https://doaj.org/article/5b7ccabe78ca42b0906d74ead617f860","pdf_url":null,"source":{"id":"https://openalex.org/S112646816","display_name":"SHILAP Revista de lepidopterolog\u00eda","issn_l":"0300-5267","issn":["0300-5267","2340-4078"],"is_oa":true,"is_in_doaj":true,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Informatics, Vol 10, Iss 1, p 22 (2023)","raw_type":"article"},{"id":"pmh:oai:mdpi.com:/2227-9709/10/1/22/","is_oa":true,"landing_page_url":"https://dx.doi.org/10.3390/informatics10010022","pdf_url":null,"source":{"id":"https://openalex.org/S4306400947","display_name":"MDPI (MDPI AG)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I4210097602","host_organization_name":"Multidisciplinary Digital Publishing Institute (Switzerland)","host_organization_lineage":["https://openalex.org/I4210097602"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Informatics","raw_type":"Text"}],"best_oa_location":{"id":"doi:10.3390/informatics10010022","is_oa":true,"landing_page_url":"https://doi.org/10.3390/informatics10010022","pdf_url":"https://www.mdpi.com/2227-9709/10/1/22/pdf?version=1676275447","source":{"id":"https://openalex.org/S2738238905","display_name":"Informatics","issn_l":"2227-9709","issn":["2227-9709"],"is_oa":true,"is_in_doaj":true,"is_core":true,"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Informatics","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.47999998927116394,"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17"}],"awards":[{"id":"https://openalex.org/G1962829046","display_name":null,"funder_award_id":"PUTI Q2","funder_id":"https://openalex.org/F4320323819","funder_display_name":"Universitas Indonesia"},{"id":"https://openalex.org/G3833462595","display_name":null,"funder_award_id":"RST/HKP.05.00/2022","funder_id":"https://openalex.org/F4320323819","funder_display_name":"Universitas Indonesia"},{"id":"https://openalex.org/G6330177690","display_name":null,"funder_award_id":"RST/HKP.05.00/2022","funder_id":"https://openalex.org/F4320337167","funder_display_name":"Direktorat Riset and Pengembangan, Universitas Indonesia"},{"id":"https://openalex.org/G6556888740","display_name":null,"funder_award_id":"NKB-1185/UN2.RST/HKP.05.00/2022","funder_id":"https://openalex.org/F4320323819","funder_display_name":"Universitas Indonesia"},{"id":"https://openalex.org/G7230163141","display_name":null,"funder_award_id":"UN2.RST/HKP.05.00/2022","funder_id":"https://openalex.org/F4320323819","funder_display_name":"Universitas Indonesia"}],"funders":[{"id":"https://openalex.org/F4320323819","display_name":"Universitas Indonesia","ror":"https://ror.org/0116zj450"},{"id":"https://openalex.org/F4320337167","display_name":"Direktorat Riset and Pengembangan, Universitas Indonesia","ror":null}],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4319786357.pdf"},"referenced_works_count":123,"referenced_works":["https://openalex.org/W1502834735","https://openalex.org/W1594348621","https://openalex.org/W1721421031","https://openalex.org/W1736209534","https://openalex.org/W1791587663","https://openalex.org/W1822510586","https://openalex.org/W1954663826","https://openalex.org/W1964588782","https://openalex.org/W1966188439","https://openalex.org/W1969635753","https://openalex.org/W1971383683","https://openalex.org/W1972628031","https://openalex.org/W1973878223","https://openalex.org/W1973947171","https://openalex.org/W1975213073","https://openalex.org/W1975376421","https://openalex.org/W1976876708","https://openalex.org/W1979090012","https://openalex.org/W1995009659","https://openalex.org/W1995031937","https://openalex.org/W2013080911","https://openalex.org/W2013342479","https://openalex.org/W2014845010","https://openalex.org/W2015627837","https://openalex.org/W2035731507","https://openalex.org/W2038296254","https://openalex.org/W2038702827","https://openalex.org/W2047345533","https://openalex.org/W2052847790","https://openalex.org/W2057012437","https://openalex.org/W2058882029","https://openalex.org/W2062008880","https://openalex.org/W2068322856","https://openalex.org/W2068719957","https://openalex.org/W2080384731","https://openalex.org/W2082529226","https://openalex.org/W2089433086","https://openalex.org/W2096099424","https://openalex.org/W2104057213","https://openalex.org/W2115000917","https://openalex.org/W2117580691","https://openalex.org/W2119355372","https://openalex.org/W2121538731","https://openalex.org/W2140225368","https://openalex.org/W2141147872","https://openalex.org/W2154729886","https://openalex.org/W2156785301","https://openalex.org/W2157015985","https://openalex.org/W2160696220","https://openalex.org/W2185521422","https://openalex.org/W2185563066","https://openalex.org/W2213160806","https://openalex.org/W2311585833","https://openalex.org/W2401171066","https://openalex.org/W2414375633","https://openalex.org/W2501474797","https://openalex.org/W2506115910","https://openalex.org/W2516486149","https://openalex.org/W2552858920","https://openalex.org/W2617307230","https://openalex.org/W2757595531","https://openalex.org/W2769361602","https://openalex.org/W2787460439","https://openalex.org/W2795088823","https://openalex.org/W2896482958","https://openalex.org/W2896548965","https://openalex.org/W2898431119","https://openalex.org/W2908682850","https://openalex.org/W2912260553","https://openalex.org/W2925839365","https://openalex.org/W2942854688","https://openalex.org/W2946507300","https://openalex.org/W2957606078","https://openalex.org/W2967569904","https://openalex.org/W2977829326","https://openalex.org/W2977879315","https://openalex.org/W3004003460","https://openalex.org/W3007970018","https://openalex.org/W3024968792","https://openalex.org/W3027143069","https://openalex.org/W3048876766","https://openalex.org/W3081672396","https://openalex.org/W3087708334","https://openalex.org/W3106889297","https://openalex.org/W3109818845","https://openalex.org/W3122940632","https://openalex.org/W3123569060","https://openalex.org/W3124865537","https://openalex.org/W3143781014","https://openalex.org/W3168015720","https://openalex.org/W3178146097","https://openalex.org/W3181280921","https://openalex.org/W3202614770","https://openalex.org/W3211796537","https://openalex.org/W3217224299","https://openalex.org/W4214766607","https://openalex.org/W4214852509","https://openalex.org/W4220676097","https://openalex.org/W4225518670","https://openalex.org/W4226302526","https://openalex.org/W4235678817","https://openalex.org/W4285732562","https://openalex.org/W4292182595","https://openalex.org/W4292811746","https://openalex.org/W4295296116","https://openalex.org/W4296743518","https://openalex.org/W4309026875","https://openalex.org/W4315607739","https://openalex.org/W6637588238","https://openalex.org/W6648913266","https://openalex.org/W6653907450","https://openalex.org/W6653968404","https://openalex.org/W6677469725","https://openalex.org/W6686228491","https://openalex.org/W6686342305","https://openalex.org/W6698401414","https://openalex.org/W6755422596","https://openalex.org/W6761053843","https://openalex.org/W6761965175","https://openalex.org/W6768246814","https://openalex.org/W6803637996","https://openalex.org/W6817221354","https://openalex.org/W6842815790"],"related_works":["https://openalex.org/W2410395228","https://openalex.org/W3125941065","https://openalex.org/W2484615095","https://openalex.org/W4366449942","https://openalex.org/W4366371796","https://openalex.org/W4366371752","https://openalex.org/W4205440829","https://openalex.org/W1489027086","https://openalex.org/W2339265919","https://openalex.org/W1558088855"],"abstract_inverted_index":{"The":[0,70,96,123,134],"effectiveness":[1],"of":[2,59,105,110,145],"the":[3,15,21,37,142,148],"e-tax":[4,163],"system":[5,41],"in":[6,26,147],"encouraging":[7],"tax":[8,28,33,44,76,121,154,160,175],"compliance":[9,29,45,61,112,155],"has":[10],"been":[11],"largely":[12],"unexplored.":[13],"Thus,":[14],"current":[16],"study":[17,158],"aims":[18],"to":[19,118,166,170],"examine":[20],"interrelationship":[22],"between":[23,150],"technological":[24],"predictors":[25,64,152],"explaining":[27],"intention":[30],"among":[31,131],"certified":[32],"professionals.":[34],"Based":[35],"on":[36,39],"literature":[38],"information":[40],"success":[42],"and":[43,57,65,81,90,108,128,153,162,174],"intention,":[46],"this":[47],"paper":[48],"proposed":[49],"an":[50,87],"expanded":[51],"conceptual":[52],"framework":[53],"that":[54,100],"incorporates":[55],"convenience":[56],"perception":[58],"reduced":[60,111],"costs":[62,113],"as":[63,67],"satisfaction":[66,146,173],"a":[68],"mediator.":[69],"data":[71],"were":[72],"collected":[73],"from":[74],"650":[75],"professionals":[77],"who":[78,83],"used":[79,84],"e-Filing":[80,106],"492":[82],"e-Form":[85,132],"through":[86],"online":[88],"survey":[89],"analyzed":[91],"using":[92],"hierarchical":[93],"multiple":[94],"regression.":[95],"empirical":[97,135],"results":[98,136],"suggest":[99],"participants\u2019":[101],"perceived":[102],"service":[103],"quality":[104],"services":[107,169],"perceptions":[109],"positively":[114],"influence":[115],"users\u2019":[116],"willingness":[117],"comply":[119],"with":[120],"regulations.":[122],"latter":[124],"predictor":[125],"is":[126],"also,":[127],"only,":[129],"significant":[130],"users.":[133],"also":[137],"provide":[138],"statistical":[139],"evidence":[140],"for":[141],"mediating":[143],"role":[144],"relationship":[149],"all":[151],"intention.":[156],"This":[157],"encourages":[159],"policymakers":[161],"filing":[164],"providers":[165],"improve":[167],"their":[168],"increase":[171],"user":[172],"compliance.":[176]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":14},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":6}],"updated_date":"2025-12-22T23:10:17.713674","created_date":"2025-10-10T00:00:00"}
