Influencing of Perceived Usefulness and Perceived Ease of Use on User Satisfaction: Evidence from E-invoice Users

Abstract

Electronic invoices are a part of the process of digitally transforming the national management system. User satisfaction is essential in assessing e-invoice and e-tax for tax authorities and government in the digital transformation context. This research investigates the effect of perceived ease of use and usefulness of e-invoices on user satisfaction. The research surveyed and collected 252 responses and used descriptive and quantitative analysis. The research findings indicate that the perceived ease of use and perceived usefulness positively influence user satisfaction with the e-invoice system. The perceived ease of use is the most important factor in firms' satisfaction with e-invoice implementation. Based on the findings, the study proposes some recommendations for firms and state agencies to improve e-invoice implementation.