Explaining and Predicting Users' Continuance Usage Intention Toward E-Filing Utilizing Technology Continuance Theory

Continuance usage intention is important for any business to accentuate the long-term growth of the organization. In the case of e-filing systems, the continuance usage intention is vital as it not only can reduce the operation and management cost, but it can also ensure that the heavy investments invested in developing the e-filing portals will be worthwhile. The focus in this study is to determine the effect of two main central constructs, satisfaction and attitude, on the continuance usage intention of e-filing systems among taxpayers. The result of the study reveals that perceived usefulness and attitude has a significant relationship towards continuance usage intention with attitude as the major predictor. However, satisfaction was found to be insignificantly related to continuance usage intention. Apart from that, confirmation was found to be the major predictor of satisfaction and perceived ease of use as the major predictor of perceived usefulness.