E-JURNAL AKUNTANSI
Vol 30 No 11 (2020)

Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur

I Gusti Agung Ayu Ngr. Garnetia Pramanita (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
28 Nov 2020

Abstract

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.

Copyrights © 2020






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...