Taxpayer user satisfaction e-filing is a description of the alignment between the expectations of a taxpayer and the results obtained from the existence of a tax system. This study aims to examine the effect of tax system quality and tax dissemination on e-filing user satisfaction. The total sample is 75 respondents by using questionnaire method. Data were collected by questionnaire. The results of the test show that the quality of taxation system and tax socialization have a positive effect on the satisfaction of e-filing users with the trust of the tax authorities as moderating variables. The result of this research is the influence of the quality of tax system to the satisfaction of e-filing users, the influence of tax dissemination is not significant to the satisfaction of e-filing users, the influence of the quality of taxation system and the socialization of taxation is not significant to the satisfaction of e-filing users, can moderate the influence of the quality of the tax system on e-filing user satisfaction, the trust of the tax authorities can not moderate the influence of tax dissemination on the satisfaction of e-filing users