E-filing users’ satisfaction: A study on Malaysia petroleum upstream taxpayers

E-filing is one of the e-government applications that implement Information and Communication Technology (ICT) to enable e-government to improve the efficiency of government services provided to citizens. The purpose of e-filing service is to encourage every taxpayer to submit their income tax return through online. This study attempted to examine user satisfaction in using e-filing among Malaysia petroleum upstream taxpayers. The data were collected from 80 respondents using survey method from all petroleum upstream taxpayers in Malaysia. User satisfaction was measured by system quality, information quality and service quality. The result indicates that information quality and service quality significantly affect user satisfaction using the e-filing system among Malaysia petroleum upstream taxpayers. Consequently, this finding will assist the Inland Revenue Board of Malaysia (IRBM) in improving their e-filing system.