Kezia H. Mkwizu , Joyce Sichone
Informed by Information System (IS) success model, most studies overlook users’ attributes and do not consider the effect of technology in IS success area. The main aim of this paper was to analyze the moderating effect of technology on the relationship between users’ attributes and IS success for e-government implementation in Tanzania. Quantitative method was utilized to test the hypothesis for the moderation effect. The area is Dar es Salaam in Tanzania. A survey was made to tax practitioners from the Tanzania Revenue Authority by use of a self administered questionnaire. Data collected from 246 respondents was analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) assisted with SmartPLS 3. The findings revealed that there is a significant relationship between users’ attributes and IS success (p = 0.000). Further results showed that technology does moderate the relationship between users’ attributes and IS success (p = 0.001).