QUALITY AND EFFECTIVENESS IN ELECTRONIC TAX FILLING:
A STUDY OF TAX-PAYER SATISFACTION

QUALITY AND EFFECTIVENESS IN ELECTRONIC TAX FILLING:
A STUDY OF TAX-PAYER SATISFACTION

Information Quality, System Quality, Service Quality, Tax Payer Satisfaction

This study aims to analyse the quality and effectiveness of e-filling application by
Indonesia tax payer. The theory adopted IS Success DeLone and McLean using three
variables to measure the effectiveness of e-filling include user satisfaction,
information quality, system quality, and service quality. Data collected through
surveys conducted to taxpayers who have used Tax e-filling. PLS SEM and path
analysis was applied to test the influences of the quality antecedents to user
satisfaction with IS. The finding reveal that path coefficients provided a measure of
the importance of each quality antecedent. The result show that Information quality,
system quality, and service quality are increasing taxpayer satisfaction. This result
also give evidence that the information quality, quality of system and service quality
used by the organization positively affects the level of satisfaction of taxpayers. This
study gives suggestion for Directorate General of Taxes could be sought by
improving and increasing the information quality, system quality, use, and user
satisfaction on e-filing system. This research gives empirical value that information
quality, system quality and service quality have significant and positive effects on tax
payers’ satisfaction.

Syahrizal Siregar1, Supriyadi2, Lukmanul Hakim

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

2023

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