Prior Experience, Trust, IS Success Model: A Study on the Use of Tax e-Filing in Indonesia

Christine Tjen, Vitria Indriani () and Panggah Tri Wicaksono
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Christine Tjen: Faculty of Economics and Business Universitas Indonesia
Vitria Indriani: Faculty of Economics and Business Universitas Indonesia
Panggah Tri Wicaksono: Faculty of Economics and Business Universitas Indonesia

No 201930, LPEM FEBUI Working Papers from LPEM, Faculty of Economics and Business, University of Indonesia

Abstract: The purpose of this paper was to explore the perception of online tax filling in Indonesia using prior experience, trust, and IS (Information System) Success Model. The paper examined how the IS quality will be influenced by attributes such as prior experience on offline tax filling, trust in government, trust in technology, and trust in e-Filing website. Following this, the influence of IS quality on perceived usefulness and user satisfaction will be explored. To end the model, the paper was intended to answer question on whether the last two dimensions (perceived usefulness and user satisfaction) will have an effect on perceived net benefit. This paper used primary data generated by distributing online questionnaire and able to get the total of 1.095 respondents, 993 of which are actively using online tax-filling (e-filling) and valid. The data were analyzed by the Structured Equation Model (SEM). The results suggested that trust in government and trust in technology positively affect the trust in e-Filing website, which subsequently influence all three IS quality dimensions. Information quality, system quality and service quality was found to be consistently and significantly influence the perceived usefulness and user satisfaction. It was evident that tax payers in Indonesia placed the robustness and the safety features of the online system as the most important attributes that will influence the usefulness and satisfaction of online tax filling.

Keywords: e-filling; —; online; tax; return; —; IS; quality; —; trust (search for similar items in EconPapers)
JEL-codes: H20 (search for similar items in EconPapers)
Date: 2019-30, Revised 2019
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:lpe:wpaper:201930

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