Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

Widyari, Nyoman Yudha Astriayu; Ariyanto, Dodik; Suprasto, Herkulanus Bambang; Suputra, I Dewa Gede Dharma

doi:10.24815/jdab.v8i2.21746

Cited by 6 publications

(3 citation statements)

References 66 publications

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“…Jeremiah (Larasati & Subardjo, 2018), (Wahyuni et al, 2020), (Zakiyah & Indriastuti, 2020), (Wulandari, 2021), (Pradnyana & Prena, 2019), (Saputri & Rahayu, 2021), dan (Fadhilatunisa, 2021) menemukan bahwa sistem elektronik berpengaruh positif terhadap kepatuhan pajak. (Andriani & Indawati, 2021) dan (Widyari et al, 2021) menunjukkan hasil yang berlawanan, menemukan bahwa e-system berdampak negatif terhadap kepatuhan pajak.…”

Section: Pendahuluanunclassified

E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control

Yudha

Putra

2023

E-Jurnal Akuntansi

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This study aims to determine the impact of electronic systems on taxpayer compliance with orbit control as a parameter. The research sample collection method uses a non-probabilistic sampling method, namely random sampling. The data collection method is distributing questionnaires to 100 taxpayers. The Partial Last Square (PLS) model is the technique used in this study. The results showed that the E-system had a positive and significant effect on Locus of Control, Locus of Control had a positive and significant effect on taxpayer compliance, the E-system had a positive and significant effect on taxpayer compliance. Research also shows that the Locus of Control is able to mediate the influence of the E-system on taxpayer compliance. Keywords: Taxation E-System; Taxpayer Compliance; Locus of Control

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Section: Pendahuluanunclassified

E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control

Yudha

Putra

2023

E-Jurnal Akuntansi

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“…To support government's efforts to stop the pandemic COVID-19, the e-filing platform is being used as one of the most used tax services to avoid physical contact between taxpayers and the tax authorities. (Millenia, Kristianti, & Prawati, 2022) Despite the usefulness of the application, it has several issues such as server down, lags when loads many data, and poor UI that makes taxpayers confuse (Sijabat, 2020;Aliah, 2020;Widyari et al, 2021). One of the obstacles faced is changing the perception of taxpayers in reporting SPT by prioritizing the electronic system and not going to Tax Service Office.…”

Section: Introductionmentioning

confidence: 99%

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

Pranoto,

David,

Prawati

2023

E3S Web Conf.

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This research aims to determine how the e-filing performance by taxpayers to complete their tax obligation by themselves which is more widely used during COVID-19 Pandemic with the TAM method. This research was conducted using a quantitative method use questionnaire that distributes to the taxpayers that used e-filing which will be managed using integrated TAM theory e-filing and processed using SEM- PLS with purposive sampling technique. The sample data obtained through the online questionnaires were 164 taxpayers. The result shows an interesting result where perceived usefulness and perceived ease of use have no remarkable relationship with behavioural interest due the obligatory used of e-filing in Indonesia. This research indicated that behavioural interest influences actual use because taxpayers continue to use e- filing as a tool in reporting their taxes. This research also shows that the quality of the system and service have no remarkable effect on other indicators. These results show that during the COVID-19 pandemic, the e-Filing Reporting can be considered successful where the e-filing is a handy application with updated system quality, an assurance security system that protects personal data and a good service quality that results in the taxpayers satisfied with the application.

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“…Community activities' restrictions on a national scale encourage transition from manual systems to information technology-based systems. In order to facilitate the public to fulfil their tax obligations, online public services are increasingly being implemented in the midst of the pandemic (Widyari et al, 2021). The use of information technology is growing rapidly in the current era of globalization because it easier for people to carry out their activities, including easy payments and tax reporting (Aryati, 2016).…”

Section: Introductionmentioning

confidence: 99%

Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic

2022

JEFMS

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This study aims to determine the effectiveness of e-filing system usage for MSME taxpayers in Indonesia during the COVID-19 pandemic. Community activities’ restrictions on national scale cause taxation activities are also carried out online, including tax reporting accomplished by utilizing the e-filing system. The method used in this study is descriptive qualitative method with a literature study approach. Most of the literature data used is the implementation of e-filing system for MSME taxpayers during the COVID-19 pandemic in the year between 2020-2022. The results of the literature review showed that MSME taxpayers gave a positive response to the convenience and benefits provided by e-filing system. On the other hand, there are still MSME taxpayers who do not understand the system’s operation, thus requiring further assistance and socialization from the tax authorities.

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Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

Cited by 6 publications

References 66 publications

E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control

E-System Perpajakan pada Kepatuhan Wajib Pajak Dimediasi oleh Variabel Locus of Control

An Empirical Research on The Success of E-filing Tax Online Reporting During COVID-19 Pandemic in Indonesia

Use of the E-Filing System by MSME Actors during the COVID-19 Pandemic

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