user satisfaction as a mediating variable between information quality and theconative use of annual tax reporting e-filing system

The usage of information technology and communication in tax reporting system in indonesia hasincreased, especially when we are all facing the global pandemic issue. this study aims to examine theeffect of user satisfaction as a mediating variable on causal relationship between information quality andconative use of information technology. drawing upon sample of 147 tax staff as a representative ofcorporate taxpayer, sobel test and ordinary least square regression were used to test the hypotheses.this study suggests that user satisfaction acted as a mediating variable between information quality andconative use of e-filing tax reporting system.