محمد نظری پور

This study attempts to investigate the effect of using internet to pay tax on taxpayers’ satisfaction. The research population is all taxpayers of Hamedan city of Iran who pay their taxes through electronic. Using Cochran’s statistic, 384 taxpayers were selected as sample. The research data was gathered through a questionnaire. In order to measure the validity of questionnaire and to measure the reliability of questionnaire, content validity coefficient and Cronbach’s alpha were used respectively. The gathered Data was analyzed by structural equation modeling using LISREL software. For this purpose, first confirmatory factor analysis and then path analysis were done. According to the research findings, system quality and service quality have meaningful influence on taxpayers’ satisfaction but information quality has no meaningful influence on taxpayers’ satisfaction that pays their taxes electronically.