The sustainability of e-tax system depends on various factors, including the taxpayers' decision to keep using the system. If users are unwilling to use e-tax anymore, the system may be shut down eventually. This research aims to examine the mediating role of trust in e-tax on the impact of perceived usefulness, trust in government, and mass media influence on e-tax continuance intention. Convenience sampling was employed to collect data via an online survey from February until March 2022. A total of 162 respondents from several institutions were further analyzed by utilizing SMART PLS 3.3.7. The results reveal that trust in e-tax improves the effect of perceived usefulness, trust in government, and mass media influence on taxpayers' continuance intention to use e-tax. Our findings suggest that when taxpayers perceive the e-tax is reliable and trustworthy, they are more willing to continue to use it in the future.
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