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Determinants of User Satisfaction with Local Tax Online Applications with Modifications of the EGovsat Approach

In: Proceedings of the Brawijaya International Conference on Business Administration, Taxation, and Tourism (BICBATT 2022)

Author

Listed:
  • Dessanti Putri Sekti Ari

    (Universitas Brawijaya)

  • Muhammad Nashrullah Arifin

    (Universitas Brawijaya)

Abstract

The online local tax application is one of the e-government owned by the Malang city government. This online local tax application was created to make it easier for taxpayers to pay local taxes. The Government of Malang City has socialized the use of local tax applications. However, there are still some taxpayers who pay taxes manually. User satisfaction is one of the success factors of an information system. Therefore, this study aimed to determine the determinants of user satisfaction with online tax applications using modifications of the EGovsat approach. The variables used in this study refer to the EGovsat approach. So that the variables in this study are efficiency, utility, flexibility, reliability, customization, and user satisfaction. The EGovsat model was modified in this study by adding a risk variable. Accidental sampling is the technique applied for sampling. The number of samples used is 100 users of online local tax applications in Malang. This study uses an online survey via Google Forms to collect data. The results showed that utility, reliability, and efficiency affected user satisfaction of Online Local Tax Applications. Meanwhile, customization, flexibility, and risk do not affect user satisfaction of Online Local Tax Applications.

Suggested Citation

  • Dessanti Putri Sekti Ari & Muhammad Nashrullah Arifin, 2024. "Determinants of User Satisfaction with Local Tax Online Applications with Modifications of the EGovsat Approach," Advances in Economics, Business and Management Research, in: Inggang Perwangsa Nuralam & Ari Darmawan & Agung Nugroho Luthfi Imam Fahrudi & Anni Rahimah (ed.), Proceedings of the Brawijaya International Conference on Business Administration, Taxation, and Tourism (BICBATT 2022), pages 49-55, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-240-8_7
    DOI: 10.2991/978-94-6463-240-8_7
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