IDEAS home Printed from https://ideas.repec.org/p/lpe/wpaper/201930.html
   My bibliography  Save this paper

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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Christine Tjen & Vitria Indriani & Panggah Tri Wicaksono, 2019. "Prior Experience, Trust, IS Success Model: A Study on the Use of Tax e-Filing in Indonesia," LPEM FEBUI Working Papers 201930, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2019.
    • Handle: RePEc:lpe:wpaper:201930
    as

    Download full text from publisher

    File URL: https://www.lpem.org/repec/lpe/papers/WP201930.pdf
    File Function: First version, 2019
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Samer Aqel AbuAkel & Marhaiza Ibrahim, 2023. "The Effect of Relative Advantage, Top Management Support and IT Infrastructure on E-Filing Adoption," JRFM, MDPI, vol. 16(6), pages 1-20, June.

    More about this item

    Keywords

    e-filling — online tax return — IS quality — trust;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:lpe:wpaper:201930. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Arianto Patunru (email available below). General contact details of provider: https://edirc.repec.org/data/feuinid.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.