Abstract

The Korean Tax National Service has enforced a tax invoice system since 2011. This study isto find the attributes (service quality) of electronic tax invoice software that have an effect on auser’s selection, and then analyze the effect of selection factors of electronic tax invoice softwareon the user’s satisfaction. In order to accomplish the purposes of this study, we conducted surveysof staff accountants of tax preparation offices that use electronic tax invoice software. The analysis of the results is as follows. First of all, when a user chooses electronic tax invoicesoftware, the most important things to be considered are ease of handing, accuracy for search andcheck of issuing electronic tax invoice, and awareness of the business. Second, attributes (servicequality) of electronic tax invoice service were classified by four areas (usability, informationcontents and functions, security and control, supplier). This paper analyzed whether there aresignificant impacts between the factors of attribute (service quality) of electronic tax invoiceservice and user satisfaction. According to the results of the analysis, three factors (usability,information contents and functions and supplier evaluation) of service quality have statisticallysignificant positive effects on user satisfaction. Additionally user satisfaction is the most affectedby information contents and functions, followed by usability and by supplier. According to these two implications, ASP (Application Service Provider) should continue effortsto improve three service quality factors as above to enhance the user’s satisfaction.

Keywords

• electronic tax invoice
• ASP of electronic tax invoice
• selection factors of software
• user satisfaction

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