Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 8, No 2 (2021): September 2021

Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model

Widyari, Nyoman Yudha Astriayu (Unknown)
Ariyanto, Dodik (Unknown)
Suprasto, Herkulanus Bambang (Unknown)
Suputra, I Dewa Gede Dharma (Unknown)

Article Info

Publish Date
27 Sep 2021

Abstract

This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.

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Journal Info
Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Website

Abbrev

JDAB

Publisher

Universitas Syiah Kuala

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...