E-filing value added tax system success in Jordan: a DeLone and McLean perspective

Purpose This academic study seeks to shed light on the elements that have a major impact on the electronic filing of Value Added Tax (VAT), taking into account variables like system quality (SQ), service quality (SEQ), information quality (IQ), computer literacy, trust, and user satisfaction (US). Design/methodology/approach Data was collected through the administration of online survey questionnaires to a sample of 153 taxpayers who had previously filed their VAT electronically. The suggested hypotheses were tested using the Smart Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. This study uses the DeLone and McLean Information System (D&M IS) Success Model as its theoretical foundation. Findings The PLS-SEM analysis’s findings demonstrated that the electronic submission of VAT was significantly influenced by the system’s quality, SEQ, IQ, computer literacy, trust, and US. Research limitations/implications The study’s explanatory power is modest (R² = 25.4%), suggesting that key factors may be missing from the model. Additionally, the small convenience sample limits generalizability. These constraints advise caution in applying the findings broadly, highlighting the need for further research with larger, more representative samples. Practical implications The implications of this study are significant for VAT authorities and legislators in Arab countries, such as Jordan, as they work to create policies that promote electronic VAT filing. For policymakers, the DeLone and McLean ISs model’s positive impact on VAT compliance is highlighted by the results. The data suggests that advances in VAT e-filing are facilitated by improvements in SQ, SEQ, IQ, computer literacy, trust, and US. Social implications The findings of this research have a number of societal ramifications. Better VAT compliance is expected as a result of an increase in VAT electronic filing, which would eventually enable more government funding for a variety of social programs, such as health, education, welfare initiatives, and infrastructure development. In addition, it is anticipated that this tendency will help reduce the government’s financial deficits. Originality/value The predictive validity of DeLone and McLean’s ISs model in the context of VAT electronic filing is supported by empirical data in this manuscript. A significant advancement in comprehending the adoption of VAT electronic filing is indicated by the integration of adoption factors like SQ, SEQ, IQ, system usage, and US. The authors are unaware of any prior study that has created and empirically tested a complete technology adoption model within the context of VAT electronic filing and developing nations.