Sophiana Millenia
ABSTRACT
The Directorate General of Taxes in Indonesia strives to maximize tax collection through modernizing technology and tax information systems, one of which is e-Filing. E-filing is believed to be an important pillar in tax reform since it will be very useful in offering more comprehensive, easy-to-use, simple, fast, effective, and efficient tax reporting services. Hence, the purpose of this study is to explore the e-Filing system using the DeLone and McLean's Information System Success Model. The respondents are taxpayers in Jakarta who have used e-Filing. Samples obtained from online questionnaires were 203 taxpayers. The data were analyzed using the SEM PLS method. The results show that information quality has a positive and significant effect on the use and satisfaction of taxpayers. Other quality constructs - system quality and service quality – also have positive and significant effects on taxpayers’ satisfaction. Furthermore, use and user satisfaction affect net benefits positively and significantly. These findings indicate that the success of e-Filing can provide relevant, useful, and accurate information for tax reporting, provides security guarantees for taxpayers, and is easy to use for tax reporting purposes, which results in net benefits for taxpayers.
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Index Terms
- The Success Factors of e-Filing Tax Reporting in Indonesia: An Empirical Analysis Using the DeLone & McLean IS Success Model
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