Mediva Haura
ABSTRACT
E-Bupot Unification system is software provided by the Directorate General of Taxes' website or certain channels determined by the Directorate General of Taxes that can be used to make withholding tax slips, as well as filling and submit Periodic Tax Return for income tax of Article 4 paragraph 2, Article 15, Article 22, Article 23, Article 26. This study aims to evaluate the implementation of the e-Bupot Unification system in Indonesia and provide recommendations and solutions to existing problems related to e-Bupot Unification using the DeLone and McLean IS Success Model. Data were obtained through a survey using a questionnaire with e-Bupot Unification users as respondents. A total of 155 respondents were used in this study and the SEM-PLS method was used to process and analyze the data. The results of the study explain that system quality and information quality have a positive and significant effect on intention to use. System quality, information quality, and service quality also have a positive and significant effect on user satisfaction. Service quality has a negative and insignificant effect on intention to use, user satisfaction has a positive but insignificant effect on intention to use and user satisfaction and intention to use have a positive and significant effect on net benefit.
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