Abstract

The purpose of this study is to investigate the factors that could affect user satisfaction used as a proxy variable of the performance of HTS(Hom Tax Service) system, and to perform the empirical analysis of the relation among the factors to be investigated. Specifically, this study verifies the effect of information quality, system quality, and service quality provided by HTS on user satisfaction through the interaction with mediating factors including the trust, easy－of－use, and business effectiveness. The survey data was collected from the experts who work at accounts office, tax firms, and auditing firms. The following results were founded. First, information quality of HTS system significantly affects the trust of users and business efficiency. Second, system quality of HTS system significantly affects ease－of－use. Third, service quality of HTS system significantly affects the trust of users and business efficiency. Finally, increase of reliability, ease of use, and business efficiency significantly affect user satisfaction. The Results of this study suggest that enhancing information quality and service quality help improve the trust in HTS system, enhancing system quality to improve usability, and enhancing information quality and service quality to improve business efficiency.

Keywords

• Home Tax Service
• Information quality
• System quality
• Service quality
• Trust
• Business efficiency
• Ease－of－Use
• User Satisfaction

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