Abstract

Recently, National Tax Service released HTS(Home Tax Service). This is electronic report system. HTS(Home Tax Service) System has started from the year of 2000 with a value added tax system and has been expanded to a corporate income tax and an individual income tax in 2004. This study made a study of usefullness of HTS(Home Tax Service) System. 8 variables which contain 23 issues are used to testify a tax payer satisfaction grade. Those 8 variables include user satisfaction, quickness nature, trust nature, application easy nature, economic effect, service, mental burden, security nature. In result of analysis, Quickness nature and service proved no significant, but the others disclosed significant. In addition, the difference of user satisfaction according to age or report experience was explored but the two variables had no significant implication.

Keywords

• HTS
• user satisfaction
• income tax
• electronic report system

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