Effect of Information Quality, Ease of Use, and Digital Public Communication on Local Taxpayer Compliancewith Trustin Government as Mediator

Abstract

Effective digital transformation of public sector service delivery necessitates effective communication strategies to improve government-citizen relationships. In this study, information quality, ease of use, and digital public communication have been analyzed for their impact on local taxpayers' compliance, trust in government being the mediator variable in the analysis. Based on the theories of relationship management and dialogic communication, digital public communication is treated as a relational mechanism in digital governance. Primary data were collected from 204 taxpayers through the I-SIM software and analyzed using the predictive-oriented partial least square structural equation modeling technique. The results indicate that both information quality and ease of use significantly improve digital public communication, which in turn increases trust and compliance levels. The model explains 31.3% of variance in trust level and 40.8% of variance in compliance behavior, respectively, with Q² validating its predictive relevance.