Jurnal Administrasi Publik (Public Administration Journa.
, 11 .
June 2021 ISSN 2088-527X (Prin.
ISSN 2548-7787 (Onlin.
DOI: 10.
31289/jap.
Jurnal Administrasi Publik (Public Administration Journa.
Available online http://ojs.
id/index.
php/jap The E-Filing Tax Implementation Success Examined From The Taxpayer Agency as User Windriati*.
Husni Thamrin & Nurmah Semil Public Administration Study Program.
Faculty of Social and Political Sciences.
Universitas Sriwijaya.
Indonesia Received: 28 January 2021.
Reviewed: 13 March 2021.
Accepted: 24 April 2021 *Coresponding Email: windriati22@gmail.
Abstract This study aimed at analyzing the effect of system quality, information quality, and service quality to the implementation of e-Filing tax system on net benefits with user satisfaction as an intervening variable at the Pratama Palembang Ilir Barat Tax Service Office (TSO).
This research was a quantitative study with survey approach through distributing questionnaires to 350 respondents as samples.
To analyze the data.
Covariance Base Structure Equation Modeling (CB-SEM) was used.
The results indicated that the quality of systems, information and service positively and significantly affected the user satisfaction with the percentage of 16%, 20%, and 26%, respectively.
Likewise, the e-Filing user satisfaction had a positive and significant effect on the net benefits with the percentage of 64%.
The results of this study recommend that, despite its being mandatory, the implementation of e-Filing system could provide satisfaction to the This indicated that the system is currently as expected.
not only due to its being mandatory, but the users satisfaction also contributed to the systemAos sustainability.
The output of the services provided in the form of taxpayer compliance, however, has not shown optimal results.
Thus, a continuous reformation of the system, information, and service quality is hoped to be conducted.
Keywords: Implementation.
E-Filing.
The DeLone and McLean Information System Success Model How to Cite: Windriati.
Thamrin.
, & Semil.
The E-Filing Tax Implementation Success Examined From The Side Of The Taxpayer Agency As User.
Jurnal Administrasi Publik (Public Administration Journa.
: 88-100.
Jurnal Administrasi Publik (Public Administration Journa.
, 11.
June 2021: 88-100
INTRODUCTION
The e-Filing policy is initiated by the Directorate General of Taxes (DGT) due to the increasing need requested by taxpayers throughout Indonesia who demand betterment in the service and the desire to simplify the administrative process from printed-paper tax reports to paperless ones.
The presence of e-Filing as an information system in taxation services that has a system, information, and service quality is certainly effective if it can meet user satisfaction and can provide net benefits for taxpayers as users both personally and organizationally as well.
Based on the 2018 DGT annual report, the number of e-Filing users was 9,152,817 taxpayers in total or grew 8.
Viewed from the service side, the DGT Service User Satisfaction Index was recorded at 4.
32 from a range of 0.
ot satisfie.
ery satisfie.
These two facts indicate an increase in the interest and fulfillment of taxpayers' demands for the services provided, especially for the e-Filing system.
However, the ratio of the compliance level for submitting Annual Income Tax Returns was still at 71.
The low level of compliance becomes a concern for DGT to increase awareness and service to taxpayers as a first step in enforcing compliance and collecting state revenue from the tax sector.
The importance of information systems in the implementation of tax obligations and their development which requires planning and implementation in accordance with the objectives, has led the support facilities for quality information and a systematic database as the foundation of the Third Volume Tax Reform which focuses on the five pillars of the institution, which include the organizational field, the human resources field (HR), the information technology and databases field, the business processes field, and the legislation field.
The recent Director General of Taxation Regulation Number PER02/PJ/2019 concerning Procedures for Submitting.
Receiving and Processing Tax Returns reaffirms the obligation to submit SPT through e-Filing which certainly must be socialized and understood by taxpayers as service users.
Therefore, the main objective of the implementation of this administrative demands on taxpayers and help to improve the ease of doing business as well, can be conveyed properly.
This is in line with DGT's target of increasing awareness which is not only concerning the taxpayer compliance in implementation of tax obligations.
Expensive investments attempted in the adoption and information systems development do not always produce quality and go with the expected outputs and outcomes.
According to (Choi et al.
there are many interrelated variables influencing the successful implementation of an information system, while failure generally occurs because there is a mismatch between the system and business processes and the information needed by the organization.
To really understand the value of various management activities and information system investment, measuring the success or effectiveness of the information system is the utmost (Santhanamery et al.
, 2.
One model that is widely used and tested in research to examine behavioral aspects in the implementation of an information system, especially implementation at the organizational level which is mandatory .
, is a model developed by DeLone and McLean .
known as DeLone and McLean's updated Information System Success Model.
Windriati.
Husni Thamrin & Nurmah Semil.
The E-Filing Tax Implementation Success Examined From The Side strengthen and expand the application of the e-Filing system.
Christanti .
, examines the effect of e-government quality embodied in the Annual SPT reporting system, on user With the information success model developed by DeLone and McLean .
and combining the relationships Figure 1.
DeLone and McLean's updated Information between other constructs studied, namely Systems Success Model .
the effect of user satisfaction on the conative use of information systems which One of the sources that is used as a is reflected by several elements including.
reference and comparison in this research adoption, reinvention, and learning.
The is previous research which is considered results showed that the quality of the quite relevant to the research that will be information produced had an effect on user carried out at this time, namely regarding satisfaction, while user satisfaction had an the implementation of the e-Filing Tax effect on the conative use of e-government.
However, "system quality and service Santhanamery & Ramayah .
, quality have no effect on user satisfaction".
conducted a study to investigate the role of This study conducted an empirical optimism bias in the phenomenon of etest using five of the six variables used in Filing information system implementation The updated DeLone and McLean's 2003 in Malaysia.
The survey was conducted on Model approach, which include system individual taxpayers who have used the equality, information quality, service Filing system at least once in five main quality, user satisfaction, and net benefits cities in Malaysia.
This study will in order to analyze the factors that will emphasize the risk estimation by affect the successful implementation of the taxpayers when involved in the e-filing e-Filing tax system.
The elimination of the By identifying the level of use variable was carried out since it would optimism bias in the e-Filing system with help to create a less difficult measurement the results of the research showing that of the information system implementation Malaysian taxpayers have a level of success in a mandatory environment.
concern about the privacy and security of Based online personal information breaches.
measurement of the use of mandatory Ihsan systems has shown inconsistent results.
evaluation of the e-Filing system that has this case, e-Filing is a special system that been running based on the user's point of acts as a means for taxpayers to fulfill their view of the taxpayer in Makasar Madya tax obligations.
KPP with the Information System Success Therefore, the measurement of use in Model approach by DeLone and McLean a mandatory system cannot accurately .
The results of the research prove reflect the user's reaction to the empirically that the implementation of the information system (Amriani.
, &
e-Filing system has not been successful and Iskandar, 2.
Adopting Delone and has not been successful because "of the McLean's model of success 2003, the nine proposed hypotheses, not all of them relationship between the variables tested, are proven and can be accepted.
Therefore, based on user responses, in terms of "it is recommended that the Directorate system quality variables available on the eGeneral of Taxes" continues to strive to Filing system with flexible system improve the quality of the system, indicators, is considered reliable because Jurnal Administrasi Publik (Public Administration Journa.
, 11.
June 2021: 88-100 the variables are integrated with other RESEARCH METHODS The system quality seeks out to The quantitative approach format determine whether the system can be was carried out to notice the influence accessed properly and comfortably, can between variables using the hypothesis respond to instructions quickly, and use proof which was analyzed by inferential language and user-friendly commands.
The implementation of this eThese capabilities of the system, if any, will Filing tax system was conducted to greatly affect and fulfill the user comprehend the effect of system quality, satisfaction variable.
information quality and service quality It goes all the same way with the through user satisfaction on the net information quality variable in e-Filing.
benefits of corporate taxpayers at This variable determines whether the Palembang Ilir Barat Pratama Tax Service information is presented completely.
Office.
precisely, accurately and uses a current The population in this study plan was format that is easy to understand.
all corporate taxpayers registered at Additionally, if the system can guarantee Palembang Ilir Barat Pratama Tax Service data security, it will certainly increase the Office with an active status as registered user satisfaction variable.
Another users of the e-Filing system based on 2019 important variable is the service quality e-Filing reporting data, totaling 2,565 provided in the e-Filing information business entities or companies and sample This variable is employed whether of 350 taxpayers was determined.
the system can meet user needs, make it The type of questionnaire used in this easy and reliable, provide solutions to study is a closed questionnaire.
It is defined constraints, and have the support of as a questionnaire that independently socialization and information from DGT as provides the answer.
The scale used in a service provider.
The objective of the measuring system is to captivate the hearts of users so questionnaire which were delivered to that it can affect and meet user satisfaction respondents is a Likert scale.
This scale is able to measure attitudes, opinions, and Even though it is mandatory, the e- perceptions of a person or group Filing system shall also meet the user concerning social events or phenomena.
satisfaction variable.
The basic aims of The options provided for the conducting the e-Filing system conducted statements and distributed to the by DGT to taxpayers are to increase user respondents are determined by ranking satisfaction and to make them perceive this scores, as follows: A.
Strongly agree (SA) = system is highly capable to meet their score 5.
Agree (A) = score 4.
Mildly needs, to achieve efficient and satisfied Agree (MA) = score 3.
Disagree (D) = objectives for the quality of the system, score 2.
Strongly Disagree (SD) = score 1.
information, and services available.
It will After testing the validity and eventually affect the net benefit variables reliability for individuals and organizations and questionnaires were distributed online via increase the performance and productivity Google Form via email and an official of users effectively and efficiently.
To sum WhatsApp account of Palembang Ilir Barat up, all these variables can form and be used Pratama Tax Service Office.
The as an assessment to determine the success questionnaire distribution was also of the e-Filing information system as a manually conducted through a face-to-face meeting with corporate.
The results were converted from the ordinal scale data to Windriati.
Husni Thamrin & Nurmah Semil.
The E-Filing Tax Implementation Success Examined From The Side the interval one followed by data analysis Hidayat, 2019.
Bahesa, 2018.
Irfan, 2.
The positive direction of influence means This study is an estimation research that the higher the quality of the system is, form which is used to test an empirical the higher the user satisfaction will be.
model with valid and reliable measures.
The quality of the e-Filing system that Tests and measurements are carried out at meets the flexibility, integration, ease of the indicator level.
The hypothesis being use, response time, the language indicators tested is a model hypothesis.
The will affect user satisfaction towards the emeasurement criterion for testing the Filing system.
Based on the description feasibility of the model is called the above, the hypothesis of this study is goodness of fit test.
For having the proposed as follows:
estimation purposes of the current study.
H1: The quality of the information CB-SEM is the only right technique to use.
system has a positive effect on user Considering and satisfaction with the e-Filing system.
requirements for selecting the analysis According to research conducted by model and considering the size of the DeLone and McLean .
2 and 2.
, the sample as well, covariance-based SEM (CB- quality of the information in a system can SEM) was chosen as an analysis tool in this affect user satisfaction.
Several results of study in which the researcher also used the studies initiated by (Wahyuni, 2011.
LISREL application as data processing Tjahjadi, 2.
have supported this support software in this study.
statement and have found out that there is Based on the theoretical review, a strong relationship between information previous research as well as the conceptual quality and user satisfaction.
framework, the hypothesis model of this The information quality generated by study is formulated in the following Figure an information system can affect user If the quality of information produced by the e-Filing system meets the indicators of completeness, ease of understanding, relevance, security, and accuracy, it will increase e-Filing user Based on the description above, the hypothesis of this study is proposed as follows:
H2: The information quality has a positive effect on user satisfaction with the e-Filing system.
Define service quality as a Figure 2 Conceptual Framework and Hypothesis Model they actually receive (Wibisono & Toly.
DeLone and McLean .
2 and 2.
Christanti, 2015.
Mardiana et al.
found that system quality can affect user 2015b.
Siregar, 2015.
Surdin & Ilmu.
Results of several studies have 2.
A study conducted by DeLone and supported this statement and found a McLean .
showed that service quality strong relationship between system has a significant impact on user quality and information system user satisfaction.
Additionally, the service The studies that confirm this quality factor is more important than finding are.
(Sumiyati et al.
, 2013.
Amriani, others since the current system users are & Iskandar, 2019.
Choi et al.
, 2016.
the external part of the organization which Jurnal Administrasi Publik (Public Administration Journa.
, 11.
June 2021: 88-100 operates the system as a form of service provided by an organization.
If the output of the e-Filing system meets the quality indicators in the form of tangibility, reliability, responsiveness to constraints, the ability to assure and .
satisfaction will be easily obtained, then.
This user satisfaction will encourage the use of the e-Filing system and raise a level of awareness, not just compliance rate.
Therefore the hypothesis of this study is put forward as follows:
H3: Service quality has a positive effect on user satisfaction with the e-Filing The study conducted by DeLone and McLean .
showed that user satisfaction is a significant predictor of individual impact and organizational impact which is reflected in net benefits.
User satisfaction with the e-Filing system that can meet system indicators according to needs, overall satisfaction, usefulness, effectiveness, and efficiency will affect individual performance in the If user satisfaction is high, the net benefits felt by both individuals and organizations will be higher as well.
Therefore, the hypothesis of this study is put forward as follows (Mardiana et al.
Choi et al.
, 2016.
Azwar, 2016.
Puspita & Ritchi, 2017.
Muttaqin, 2.
H4: User satisfaction of the e-Filing system has a positive effect on net benefits for individuals and organizations.
RESULTS AND DISCUSSION
The number of respondents in this study was balanced between male and female respondents, each with 175 people 00 percent for each gender (Tabel .
Tabel 1.
Sex of The Respondents Gender Number of Respondents .
Male Female Total Source: primary data processed Most of the respondentAos ages are in the productive age range.
The generation that adapts very quickly to technology is the 20-30 years age range, which accounts for 147 people or 42.
00 percent of the total As many as 138 people or 43 percent of respondents were in the age range of 30-40 years and the remaining 65 people or 18.
57 percent of the respondents were in the age range over 40 years (Tabel .
Tabel 2.
Age Range of The Respondents Age Range .
Number of Respondents .
> 40 Total Source: primary data processed Most of the respondents obtained a bachelor's degree (S.
as many as 242 people or 69.
14 percent.
29 percent or 85 respondents were high school/diploma graduates and 6.
57 percent or as many as 23 respondents had obtained Master degrees.
Percentage (%) 50,00 50,00 100,00 Percentage (%) 42,00 39,43 18,57 100,00 This high level of formal education is expected to support respondents in utilizing the e-Filing system more effectively, efficiently, and more adaptive to changes in the use of information technology (Tabel .
Windriati.
Husni Thamrin & Nurmah Semil.
The E-Filing Tax Implementation Success Examined From The Side Tabel 3.
Recent Education Degree of The Respondents Recent Education Degree Number of Respondents Percentage (%) High School/Diploma Bachelor S1 Magister/S2 Total Source: primary data processed 24,29 69,14 6,57 100,00 Most respondents have used e-Filing for more than 2 years, and it accounted for a percentage of 68.
86 percent or as many as 241 people.
This shows that the respondents represent active users and users who have undergone changes to the reporting information system and have adapted some updates.
As many as 73 people or 20.
86 percent of respondents used e-Filing within a span of 1-2 years and the remaining 36 people or 10.
28 percent of the total respondents were new users of eFiling which has used the system for only less than a year (Tabel .
Tabel 4.
Time Range Using E-Filing of The Respondents Time Range Using E-Filing (Year.
Number of Respondents .
Total Source: primary data processed The respondent's answer index for the system quality variable was 3.
154, all indicators were categorized as sufficient with the highest value in the Response Time dimension 3.
269, and the lowest value in the Ease of Use dimension generating an index of 2.
This shows that in terms of users, the overall quality of Percentage (%) 10,28 20,86 68,86 100,00 the system is perceived to be adequate with the advantages of a system that responds quickly to instructions given by users who require attention in terms of This certainly can minimize interference for user convenience (Tabel Tabel 5.
The respondent's answer index for the system quality variable Indicator Index Flexible to make changes as required 3,214 Integrated with other features and menus that are related either directly or 2,986 Can be accessed smoothly by minimizing distractions to provide convenience in 3,106 Responds quickly to orders given by users 3,269 The language used is standard and easy to understand, the system can be used 3,194 with appropriate instructions Source: primary data processed The respondent's answer index for the information quality variable is 3,236.
All indicators were categorized as sufficient with the highest value in the Completeness dimension generating an index of 3,340 and the lowest value in the Relevant dimension obtaining 3,154 Category Adequate Adequate Adequate This affirms that from the user's point of view, the overall quality of information is considered adequate with the advantages of the system in providing complete information.
It still requires attention in terms of ensuring data security (Tabel .
Jurnal Administrasi Publik (Public Administration Journa.
, 11.
June 2021: 88-100 Tabel 6.
The respondent's answer index for the information quality variable Indicator Index Category Provide complete information 3,340 The format is adequately clear and comprehensive 3,254 Provides up-to-date information 3,266 Provide guaranteed data security 3,154 Provide accurate and precise information 3,166 Source: primary data processed The respondent's answer index for the service quality variable was 3.
All indicators were categorized as sufficient with the highest score in the Understanding dimension which obtained 3,320 and the lowest value found on the Availability dimension which generated 3,160.
This shows that according to users, the overall quality of service is perceived to be adequate with the advantage of being able to help complete tasks more quickly, and it still requires attention in terms of convenience for users (Tabel .
Tabel 7.
The respondent's answer index for the service quality variable Indicator Make it easy for users Information obtained is reliable There are ways to convey obstacles or find solutions to the problems at hand
Provide socialization and education regarding clear instructions for use and Help complete tasks faster
Index
3,160
3,166
3,306
Category 3,294 3,320 Source: primary data processed The response index for user satisfaction variables was 3,223, all indicators were categorized as sufficient with the highest value in the System Effectiveness dimension, which accounted for 3,300 and the lowest value on the System Fit for Need dimension, which only generating 3,137.
This shows that in terms of users, overall user satisfaction is perceived to be sufficient with the advantage of being able to meet the desired goals although it requires attention in terms of meeting expected needs (Tabel .
Tabel 8.
The respondent's answer index for the user satisfaction variable Indicator Meet the expected needs Fulfill the desired objectives Supporting time efficiency and use of resources Satisfaction in using the system due to the good quality of the system, information, and services in general.
Source: primary data processed The respondent's answer index for the net benefits received by individuals and organizations was 3,211.
All indicators were categorized as sufficient with the highest value on the Usefulness dimension 269 and the lowest value on the Effectiveness dimension obtaining Index
3,137
3,300
3,249
Category 3,206 This shows that in terms of users, the net benefits received by individuals and organizations are perceived to be sufficient with the advantage of being useful for users in supporting individual and organizational performance, but it still Windriati.
Husni Thamrin & Nurmah Semil.
The E-Filing Tax Implementation Success Examined From The Side requires attention in terms of efficiency of the system use (Tabel .
Tabel 9.
The respondent's answer index for the net benefit variable Indicator Index The use of the system is useful in supporting the performance of individuals and 3,269 The use of the system is useful in supporting the productivity of individuals and 3,174 The use of the system increases the effectiveness of individuals and companies 3,206 The use of the system meets the efficiency of individuals and companies.
3,197
Source: primary data processed Based on primary data processed with CB-SEM, each indicator has its p-value, chi-square.
Skewness, and Kurtosis greater than 0.
Univariately, data normality and multivariate normality had been fulfilled.
The correlation value between the independent variables was lower than 0.
Therefore, it could be Category multicollinearity model.
Each indicator had an SLF value greater than 0.
5, meaning that all of these indicators were declared valid.
Each variable also had an AVE value greater than Therefore, it could also be stated that each variable had a good convergent and discriminant validity (Tabel .
Tabel 10.
Convergent and discriminant validity A-SLF Indicator AVE X1.
X1.
X1.
System Quality X1.
X1.
X2.
X2.
X2.
Information Quality X2.
X2.
X3.
X3.
X3.
Service Quality X3.
X3.
User Satisfaction Net Benefit Source: primary data processed Variable Each variable has a Composite Reliability (CR) value greater than 0.
Therefore, it can be concluded that all Status Valid Valid Valid Valid Valid variables meet the reliability value (Tabel Jurnal Administrasi Publik (Public Administration Journa.
, 11.
June 2021: 88-100 Tabel 11.
Composite Reliability Variable Composite Reliability (CR) System Quality Information Quality Service Quality User Satisfaction Net Benefit Source: primary data processed The structural measurement effort of the full model has resulted in an acceptable goodness of fit.
Thus, the full fit or significant structural model can be employed in the research hypothesis testing stage (Tabel 12 and .
Tabel 12.
Goodness of fit index
Goodness of fit index
Cut-off value Results of Study < X2 tabel
215,34
X2 tabel = 258,837 RMSEA
O 0,08
0,00
GFI
Ou 0,90 0,95 AGFI Ou 0,90 0,94 IFI Ou 0,90 1,00 CFI Ou 0,90 1,00 NFI Ou 0,90 0,96 NNFI Ou 0,90 1,00 RFI Ou 0,90 0,95 Source: primary data processed Equation Conclusion Reliable Reliable Reliable Reliable Reliable Tabel 13.
Structural Equation Equation Path Coefficient System Quality Information Quality Service Quality Net Benefit Conclusion Good fit Good fit Good fit Good fit Good fit Good fit Good fit Good fit Good fit t-statistic Equation R-square Source: primary data processed First Hypothesis.
H1:
The information system quality has a positive effect on user satisfaction with the e-Filing The results of the hypothesis testing concerning the relationship of information system quality against user satisfaction generated a significance level of of 0.
the t-statistical value of 2.
43 > t-table 1.
indicating that the hypothesis was The results of this test indicate that the quality of the information system has a positive and significant effect on user satisfaction of the e-Filing system.
The value of the direct effect of the system quality on user satisfaction was 16 percent.
The second hypothesis.
H2:
Information quality has a positive effect on user satisfaction of the e-Filing system The results of hypothesis testing regarding the relationship of information quality to user satisfaction generated a significance level of of 0.
05, t-statistical value of 2.
95> t-table 1.
96, indicating that Windriati.
Husni Thamrin & Nurmah Semil.
The E-Filing Tax Implementation Success Examined From The Side the hypothesis is accepted.
The results of this test indicate that the quality of information has a positive and significant effect on user satisfaction of the e-Filing The value of the direct effect of information quality on user satisfaction is 20 percent.
The third hypothesis.
H3: The quality of service has a positive effect on user satisfaction with the e-Filing system The results of hypothesis testing regarding the relationship of service quality to user satisfaction generated a significance level of 0.
05, the t-statistical value of 4.
08> t-table 1.
96, indicating that the hypothesis was accepted.
The results of this test indicate that service quality has a positive and significant effect on user satisfaction with the e-Filing system.
The value of the direct effect of service quality on user satisfaction was 26 percent.
The fourth hypothesis.
H4: User satisfaction on the e-Filing system has a positive effect on net benefits for individuals and organizations The results of hypothesis testing regarding the relationship between user satisfaction and net benefits for individuals and organizations generated a significance level of 0.
05, t-statistic value 9.
28> ttable 1.
96, indicating that the hypothesis is The results of this test indicate that user satisfaction on the e-Filing system has a positive and significant effect on net benefits for individuals and The value of the direct effect of user satisfaction on the net benefits for individuals and organizations was 64 five indicators of the dimensions.
These indicators are ordered sequentially from the most influential: integration, response time, flexibility, ease of use, and language.
The information quality has a positive and significant effect on user satisfaction using the e-Filing system at the Palembang Ilir Barat Pratama Tax Office.
The magnitude value of the direct effect of information quality on user satisfaction amounted to 20 percent.
The strong influence of information quality is due to the five indicators of the dimensions.
These indicators are ordered sequentially from the most influential: accuracy, security, completeness, easy to understand, and Service quality has a positive and significant effect on user satisfaction using the e-Filing system at the Palembang Ilir Barat Pratama Tax Office.
The magnitude value of the direct effect of information quality on user satisfaction amounted to 26 The strong influence of service quality is due to the five indicators of the These indicators are ordered sequentially from the most influential: the responsiveness to constraints.
User satisfaction on the e-Filing system has a positive and significant effect on net benefits for individuals and organizations at the Palembang Ilir Barat Pratama Tax Office.
The magnitude value of the direct effect of user satisfaction on the net benefits for individuals and organizations amounted to 64 percent.
The strong influence of user satisfaction is due to four indicators from the dimensions of which are ordered from the most influential: overall satisfaction, a system that meets needs, system effectiveness, and system efficiency.
Meanwhile, the net benefit is also influenced by two indicators from the dimensions of which are ordered from the most influential: benefit and CONCLUSION The information system quality has a positive and significant effect on user satisfaction using the e-Filing system at the Palembang Ilir Barat Pratama Tax Office.
The magnitude value of the direct effect of system quality on user satisfaction amounted to 16 percent.
The strong influence of system quality is due to the Jurnal Administrasi Publik (Public Administration Journa.
, 11.
June 2021: 88-100 It can be concluded that DeLone and McLean's success model concerning information systems which has been updated .
is proven empirically in the implementation of the e-Filing system against corporate taxpayers at the Palembang Ilir Barat Pratama Tax Office.
The implementation of this policy can be optimal if every dimension in system quality, information quality, and service quality provided can increase user Therefore, users can get maximum net benefits.
Although it is mandatory, it turns out that the e-Filing system which has been implemented can provide satisfaction to system users.
This means that the existing system is currently in the expected The mandatory nature is not only the main cause of system reuse but also the comfort and satisfied feeling perceived by users towards the system.
However, the output of the services provided in the form of taxpayer compliance has not shown optimal results.
Belanja Serta Perilaku Pembelian Konsumen, 7.
, 27Ae44.
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Model Kesuksesan Sistem Pelaporan Pajak Penghasilan Berbasis Elektronik: Studi Pada Perilaku Wajib Pajak Badan.
https://journal.
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Analisis Perbandingan Keberhasilan dan Penerimaan Lima ECommerce Di Indonesia menggunakan Model Delone & Mclean yang di kembangkan.
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