Open AccessSistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur
Author(s) -
I Gusti Agung Ayu Ngr. Garnetia Pramanita,
Ni Ketut Rasmini
Publication year - 2020
Publication title -
e-jurnal akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2302-8556
DOI - 10.24843/eja.2020.v30.i11.p09
Subject(s) - taxpayer , service quality , quality (philosophy) , business , information quality , service (business) , information system , marketing , engineering , political science , physics , electrical engineering , law , quantum mechanics
This study aims to analyze the effect of information quality, system quality, service quality, use, and user satisfaction of e-filing systems on individual taxpayer compliance. This research was conducted by distributing questionnaires online and offline to e-filing individual taxpayers at KPP Pratama Timur Denpasar. The total sample is 100 individual taxpayers using convenience sampling techniques. The data analysis technique used is partial least square with SmartPLS 3.2.8 application. The results of this study indicate that information quality and system quality have a positive effect on the use of e-filing systems. Information quality, system quality and service quality influence the satisfaction of e-filing system users, the use and satisfaction of e-filing system users have a positive effect on taxpayer compliance. The results of this study can be used as input by the government in an effort to increase the use of e-filing by individual taxpayers.
Keywords: E-filing; Updated D&M IS Success Model; Taxpayer Compliance.