Electronic Government Accounting Systems and Tax Service Quality: Evidence from Jordanian Tax Auditors

Abstract

The study aimed to measure the impact of the electronic government accounting system on the quality of tax services from the perspective of Jordanian income and sales tax auditors. To achieve this goal, the researchers used descriptive and analytical statistics. They also used simple regression to measure the study variables. The researchers collected study data from questionnaires distributed to a study sample of 150 tax auditors. 105 questionnaires were retrieved, 11 were excluded, and the number of questionnaires analyzed was 94, representing 89.5% of the study sample. The study concluded there was an impact of the electronic government accounting system on the quality of tax services from the perspective of Jordanian income and sales tax auditors. This was achieved through the effect of the electronic government accounting system on tax returns, the payment and collection system, and the request for clearance. The results also confirmed using the electronic government accounting system had an impact on the achievement and management of work at the Income and Sales Tax Department. This can be showed by the positive contribution of electronic government accounting system to achieve greater employee effectiveness in meeting tax requirements. The study recommended activating the supervisory role in implementing and applying the electronic government accounting system to ensure its continuous provision to stakeholders of high quality. It is a key that avails economic decision-making in Jordan, particularly in the Income Tax Department.