Abstract
In the current New Normal era, service activities are conducted online to reduce the risk of a wider spread of the COVID-19 virus. The DKI Jakarta Provincial Government has provided online-based services for regional taxpayers through a website and a mobile application. However, there are still several challenges in implementing these services. This study analyzes the strategic factors that influence the DKI Jakarta online tax system’s implementation using the Human Organization Technology (HOT) Fit Model approach (2008). This research uses a quantitative approach by distributing questionnaires to 100 respondents who have used the DKI Jakarta Online Tax System in 2020. The result indicates that four strategic factors, namely influence the implementation of online tax policies in DKI Jakarta: 1) Support and response from the online system to taxpayers in using the online system (Service Quality); 2) Taxpayer’s perception of the benefits and convenience in using the online tax system (User Satisfaction); 3) Service provider organization (Environment); 4) Support from the system in fulfilling taxpayers’ rights and obligations (Net Benefit). Based on these findings, the DKI Jakarta Provincial Government can formulate a strategy to improve online-based services to address the New Normal era’s challenges.
Original language | English |
---|---|
Title of host publication | Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020) |
DOIs | |
Publication status | Published - 2021 |
Event | 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020) - Bogor, Indonesia Duration: 26 Oct 2020 → 27 Oct 2020 |
Conference
Conference | 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020) |
---|---|
Period | 26/10/20 → 27/10/20 |
Keywords
- strategic factors
- HOTFit models
- online Tax System
- DKI Jakarta Province