Critical Success Model for the Implementation of the Online Tax System in Indonesia

Beki, Subaeki (2024) Critical Success Model for the Implementation of the Online Tax System in Indonesia. Doctoral thesis, Asia e University.

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Abstract

The Indonesian government has introduced a tax reporting system using electronic tax returns (e-SPT) to improve compliance. Despite this, taxpayer awareness remains low, hindered by various issues like technical challenges, lack of tech-savvy skills, concerns over data security, and frequent changes in rules and policies. To address these issues and enhance compliance, the government developed a self-assessment application for tax reporting. The e-SPT system enables taxpayers, whether individuals, companies, or other entities, to complete and submit their tax forms electronically. However, evaluating the success of this system requires a robust model. One such model is the DeLone and McLean 2003 model, which includes six variables: information quality, system quality, service quality, user satisfaction, intention to use, and net benefit. While useful, this model has been criticized for its universal applicability, limited organizational impact, and instability of variables. To address these limitations, researchers developed an enhanced model by incorporating four variables from the DeLone and McLean model: information quality, system quality, service quality, and user satisfaction. Then adding new variables: culture, tax content, trust, and tax system success. These additional variables are derived from the works of Alattas and Kang, Aparicio, Reis and Freitas, Gupta. This refined model serves as a reference for evaluating the effectiveness of the tax reporting system. To test this model, researchers conducted a study focusing on micro, small, and medium enterprises (MSMEs) in West Java. They used a quantitative approach, involving three main steps: a pretest, a pilot study, and a survey. The survey collected data from 394 respondents, and the analysis was performed in two stages: demographic analysis and inferential analysis. The results indicated that out of the fifteen hypothesized paths, nine were positively supported, while six were rejected. The study's contributions are threefold: theoretically, it validates the enhanced model; methodologically, it employs quantitative methods to substantiate the model's validity; and practically, it identifies key factors affecting the performance of the tax reporting system, offering insights into the relationships between dependent and independent variables in this context.

Item Type:	Thesis (Doctoral)
Uncontrolled Keywords:	Tax reporting system, micro small and medium enterprise, DeLone and McLean model, methodology, quantitative method
Divisions:	School of Graduate Studies
Depositing User:	Elvy Nellysha Bahaman
Date Deposited:	24 Dec 2024 06:55
Last Modified:	24 Dec 2024 06:55
URI:	http://ur.aeu.edu.my/id/eprint/1237

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