Tax service quality (TSQ) can be defined as entire taxpayers' perceptions or evaluation associated with electronic
service connection with the Internet marketplace (Zeithaml, Parasuraman, & Malhotra, 2002). Burgess & Stern,
(1993) explained that TSQ is more than the association between the application of electronic service with the internet
marketplace, instead they opined that taxpayer’s assessment of the level of tax administration. The measurement of
tax service quality from Parasuraman framework serves as the initial element of service quality, which is used in this
study. Hence, this study incorporate perceive ease of use from the Theory of Acceptance model to be an important
variable that could mediate the relationship between the tax service quality and the online tax system. A number of
different items happen to be developed in order to measure tax service quality as a second order factor (Obid &
Bojuwon, 2014). Ulrike Bauernfeind, Mayr & Zins (2006) examines the extent of tax service quality measurement
using structural equation modeling to find the existing relationship between efficiency, information quality, security
and usability