The purpose of this paper is to explore taxpayer perceptions of online tax filing in Indonesia, using prior experience, trust, and the IS (information system) success model. We examine how IS quality can be influenced by attributes such as prior experience in offline tax filing, trust in the government, trust in the technology, and trust in the e-filing website. Following this, we explore the influence of IS quality on perceived usefulness and user satisfaction. This paper is intended to ascertain whether these last two dimensions (perceived usefulness and user satisfaction) can influence the perceived net benefit of the e-filing website. This research used primary data generated by distributing online questionnaires; 933 of the 1,095 respondents were actively using online tax filing (e-filing). The results found that trust in the government and trust in the technology have a positive influence on the trust in the e-filing website, which subsequently influences all three IS quality dimensions. Information quality, system quality and service quality were found to have consistent and significant influence on the perceived usefulness of and user satisfaction in the e-filing website.
|Journal||Journal of the Australasian Tax Teachers Association|
|Publication status||Published - 1 Jan 2019|
- IS quality
- Online tax return