Skip to main content

The Effects of e-Service Quality on Users’ Satisfaction: A Case of e-Filing at LHDN

  • Conference paper
  • First Online:
Proceedings of the 2nd Advances in Business Research International Conference

Abstract

Lembaga Hasil Dalam Negeri (LHDN) had introduced e-Filing services, which allow taxpayers to submit their tax return forms electronically via the Internet, which is an alternative means to the traditional form submission. The success of e-Filing depends on the delivery of e-service quality and satisfaction to its users. This paper aims to investigate the effects of e-service quality on user satisfaction with regard to the users of e-Filing in Klang Valley, Malaysia. A total of 377 respondents were involved in the study, and by using SPSS version 22 the results of regression analysis revealed that all e-service quality dimensions except reliability have significant influence on user satisfaction of using e-Filing of LHDN. The results indicate that responsiveness, ease of use, security/privacy and website design are the factors of e-service quality that must accompany with e-Filing service so that users’ satisfaction can be assured.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 129.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
USD 169.99
Price excludes VAT (USA)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info
Hardcover Book
USD 169.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Similar content being viewed by others

References

  • Abels, E. G., White, M. D., & Hahn, K. (1999). A user-based design process for Web sites. OCLC Systems & Services: International Digital Library Perspectives, 15(1), 35–44.

    Article  Google Scholar 

  • Ahmed, K. (2011). Online Service Quality and Customer Satisfaction: A Case Study of Bank Islam Malaysia Berhad. Online at http://mpra.ub.unimuenchen.de/30782/MPRA. Paper No. 30782.

  • Al-Tarawneh, K. A. (2012). Measuring e-service quality from the customers’ perspective: An empirical study on banking services. International Research Journal of Finance and Economics, 91(1), 123–137.

    Google Scholar 

  • Azmi, A. C., & Bee, N. L. (2010). The acceptance of the e-filing system by Malaysian taxpayers: A simplified model. Electronic Journal of e-Government, 8(1), 13–22.

    Google Scholar 

  • George, D., & Mallery, M. (2003). Using SPSS for Windows step by step: A simple guide and reference. Boston, MA: Allyn Y Bacon. [Links].

    Google Scholar 

  • Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Upper Saddle River, NJ: Pearson Prentice Hall.

    Google Scholar 

  • Han, S., & Baek, S. (2004). Antecedents and consequences of service quality in online banking: An application of the SERVQUAL instrument. Advances in Consumer Research31(2), 208–214.

    Google Scholar 

  • Hanif, M., Hafeez, S., & Riaz, A. (2010). Factors affecting customer satisfaction. International Research Journal of Finance and Economics, 60, 44–52.

    Google Scholar 

  • Hoffmann, R., & Krauss, K. (2004, October). A critical evaluation of literature on visual aesthetics for the web. In Proceedings of the 2004 Annual Research Conference of The South African Institute of Computer Scientists and Information Technologists on IT Research in Developing Countries (pp. 205–209). South African Institute for Computer Scientists and Information Technologists.

    Google Scholar 

  • Krejcie, R. V., & Morgan, D. W. (1970). Determining sample size for research activities. Educational and Psychological Measurement.

    Google Scholar 

  • Lai, M. L., & Choong, K. F. (2009). Self-Assessment tax system and compliance complexities: Tax practitioners’ perspectives. In 2009 Oxford Business & Economics Conference.

    Google Scholar 

  • Lee, G. G., & Lin, H. F. (2005). Customer perceptions of e-service quality in online shopping. International Journal of Retail & Distribution Management, 33(2), 161–176.

    Article  Google Scholar 

  • LHDN. (2014). Laporan tahunan 2014. Retrived from http://www.hasil.gov.my/pdf/pdfam/Laporan_Tahunan_2014_BM.pdf.

  • Nupur, J. M. (2010). E-banking and customers’ satisfaction in Bangladesh: An analysis. International Review of Business Research Papers, 6(4), 145–156.

    Google Scholar 

  • Papadomichelaki, X., & Mentzas, G. (2012). E-govqual: A multiple-item scale for assessing e-government service quality. Government Information Quarterly, 29(1), 98–109.

    Article  Google Scholar 

  • Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). Servqual. Journal of Retailing, 64(1), 12–37.

    Google Scholar 

  • Parasuraman, A., Zeithaml, V. A., & Malhotra, A. (2005). ES-QUAL: A multiple-item scale for assessing electronic service quality. Journal of Service Research, 7(3), 213–233.

    Article  Google Scholar 

  • Pitt, L. F., Watson, R. T., & Kavan, C. B. (1995). Service quality: A measure of information systems effectiveness. MIS Quarterly, 19(2).

    Google Scholar 

  • Ramayah, T., Ramoo, V., & Ibrahim, A. (2008). Profiling online and manual tax filers: Results from an exploratory study in Penang, Malaysia. Labuan e-Journal of Muamalat and Society, 2, 1–8.

    Google Scholar 

  • Santos, J. (2003). E-service quality: A model of virtual service quality dimensions. Managing Service Quality, 13(3), 233–246.

    Article  Google Scholar 

  • Sheng, T., & Liu, C. (2010). An empirical study on the effect of e-service quality on online customer satisfaction and loyalty. Nankai Business Review International, 1(3), 273–283.

    Article  Google Scholar 

  • Wingfield, N., & Rose, M. (2001, February). Amazon is split on fees to plug books. The Wall Street Journal Europe8.

    Google Scholar 

  • Wisniewski, M. (2001). Using SERVQUAL to assess customer satisfaction with public sector services. Managing Service Quality: An International Journal, 11(6), 380–388.

    Article  Google Scholar 

  • Yang, Z. (2001, May). Consumer perceptions of service quality in internet-based electronic commerce. In Proceedings of the EMAC Conference (Vol. 811).

    Google Scholar 

  • Yang, Z., & Jun, M. (2002). Consumer perception of e-service quality: From internet purchaser and non-purchaser perspectives.

    Google Scholar 

  • Yomnak, T. (2007). Perceptions of service quality and customer satisfaction of Thai online shopping services. Dissertation Abstracts International, 68(03).

    Google Scholar 

  • Zafar, H. (2011). Security Risk Management at a Fortune 500 Firm: A Case Study. Journal of Information Privacy and Security, 7(4), 23–53.

    Google Scholar 

  • Zeithaml, V. A. (2002). Service excellence in electronic channels. Managing Service Quality, 12(3), 135–139.

    Article  Google Scholar 

  • Zeithaml, V. A., Bitner, M. J., & Gremler, D. D. (2006). Services marketing: Integrating customer focus across the firm.

    Google Scholar 

  • Zeithaml, V. A., Parasuraman, A., & Malhotra, A. (2002). Service quality delivery through web sites: A critical review of extant knowledge. Journal of the Academy of Marketing Science, 30(4), 362–375.

    Article  Google Scholar 

  • Zhao, J. J., Zhao, S. Y., & Zhao, S. Y. (2010). Opportunities and threats: A security assessment of state e-government websites. Government Information Quarterly, 27(1), 49–56.

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Mohd. Khirzan Badzli A Rahman .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2018 Springer Nature Singapore Pte Ltd.

About this paper

Cite this paper

Rahman, M.K.B.A., Othman, A.K., Amrin, N. (2018). The Effects of e-Service Quality on Users’ Satisfaction: A Case of e-Filing at LHDN. In: Noordin, F., Othman, A., Kassim, E. (eds) Proceedings of the 2nd Advances in Business Research International Conference. Springer, Singapore. https://doi.org/10.1007/978-981-10-6053-3_9

Download citation

Publish with us

Policies and ethics