scholarly journals The E-Filing Tax Implementation Success Examined From The Taxpayer Agency as User

2021 ◽  
Vol 11 (1) ◽  
pp. 88-100
Author(s):  
Windriati Windriati ◽  
M. Husni Thamrin ◽  
Nurmah Semil

This study aimed at analyzing the effect of system quality, information quality, and service quality to the implementation of e-Filing tax system on net benefits with user satisfaction as an intervening variable at the Pratama Palembang Ilir Barat Tax Service Office (TSO). This research was a quantitative study with survey approach through distributing questionnaires to 350 respondents as samples. To analyze the data, Covariance Base Structure Equation Modeling (CB-SEM) was used. The results indicated that the quality of systems, information and service positively and significantly affected the user satisfaction with the percentage of 16%, 20%, and 26%, respectively. Likewise, the e-Filing user satisfaction had a positive and significant effect on the net benefits with the percentage of 64%. The results of this study recommend that, despite its being mandatory, the implementation of e-Filing system could provide satisfaction to the users. This indicated that the system is currently as expected; not only due to its being mandatory, but the users satisfaction also contributed to the system’s sustainability. The output of the services provided in the form of taxpayer compliance, however, has not shown optimal results. Thus, a continuous reformation of the system, information, and service quality is hoped to be conducted.

2019 ◽  
Vol 10 (3) ◽  
pp. 111-132
Author(s):  
Rini Widiastuti ◽  
Bambang Santoso Haryono ◽  
Abdullah Said

Abstract This study aims to examine the influence of system quality, information quality, and service quality of the lecturer at Malang State University. This study will also investigate the effect on user satisfaction and its impact on net benefits for users of UM Information System Expenses. This study applies a modification of the information system success model from DeLone & McLean. The model is analyzed by modeling the Structural Equation Modeling (SEM) based on components or variants (component based) that are popular with Partial Least Square (PLS) using SmartPLS version 3.2.8. The results of this study are expected to be adopted as input and consideration in developing, improving, and improving the performance of the UM BKD information system. The research design used in this study is quantitative research. Respondents in this study were 93 UM PNS lecturers who were actively teaching. The questionnaire was online distributed by accessing the page provided. The results showed that there was a positive but not significant effect between system quality, information quality, and service quality on the use of the BKD system. However, there is a positive and significant influence between system quality, information quality, and service quality on the BKD system user satisfaction, between the uses of the BKD system on net benefits, and between the satisfaction of the BKD system users on net benefits. The implementation of BKD UM information system can be declared successful because there is a positive correlation between variables.


Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1581-1590 ◽  
Author(s):  
Dewa Ayu Eny Wulandari ◽  
Herkulanus Bambang Suprasto ◽  
A.A.N.B. Dwirandra ◽  
Ida Bagus Putra Astika

SISKEUDES is a financial system used by the village government aimed at improving accountability, creating common perceptions in the delivery and application of various laws and regulations in the form of village financial management systems and procedures. Implementation of SISKEUDES helps us improve good corporate governance of village government in Indonesia. However, in the Village Assistance Report in Badung Regency in 2018 and 2019, there were input errors from planning, budgeting, administration and financial reporting. Based on this phenomenon, this study tested the predictor of successful application of the system. The measurement of SISKEUDES success is based on DeLone and McLean information system success model. This study examines the direct effect of system quality, information quality, service quality and quality of human resource on use, user satisfaction and net benefits. The sample determination technique uses purposive sampling with criteria of all SISKEUDES users in Badung Regency Village Government with a minimum of 1 year working experience. Data analysis uses Partial Least Square with SmartPLS 3. The results show that only system quality, information quality, and service quality have positive effects on user satisfaction, while the quality of human resources has no effect on user satisfaction. The quality of information, the quality of service, and the quality of human resources have positive effects on the use, while the quality of the system has no effect on the use. The quality of information, service quality, use and user satisfaction have positive effects on net benefits.


2019 ◽  
Vol 3 (2) ◽  
pp. 288-299
Author(s):  
Winanda Wahana Wargadalam

Nowadays technology grow extremely fast and it is helpful in communication and transactions, this effect to human behavior that people consider using technology intentively in daily activites cause of its facilities, one of facilities is digital economic transactions or e-money. Due to increasing of technology, there are some companies run their business form e-money based applications, one of the applications is the PayTren. The purposed of this research is to examine the satisfactory of the user who apply PayTren applications, such as the influence of information quality, system quality, service quality and security. The method of the research is based on DeLone and McLean models, then it will be modified. The research’s data is quantitative data. researchers collected 89 questionnaires from the population of PayTren application users in Batam by using a purposive sampling technique.  The conclusion of the research show that there is an influence between the quality of information, service quality and security on the satisfaction of e-money users based on the PayTren application, while it is found that there is no influence between the quality of the system on the satisfaction of e-money users based on PayTren applications.


2018 ◽  
Vol 7 (4.15) ◽  
pp. 524
Author(s):  
Najma Imtiaz Ali ◽  
Suhaila Samsuri ◽  
Muhamad Sadry Abu Seman ◽  
Imtiaz Ali Brohi ◽  
Asadullah Shah

With the influx of the Internet, Business to Customer E-commerce (B2c e-Commerce) has gained popularity around the globe. Although a number of researches has been done to know the factors affecting the adoption of e-commerce, however, not much research has done to know the effects of e-commerce on online shopping success.  DeLone and McLean introduced the Information System (IS) success model in year 1992, later on, refined the same model with the newer concept, to fully understand the effects of IS success. In this paper, authors have used the DeLone and McLean IS success model 2003 with addition two constructs Privacy and Trust.  Seven interrelated dimensions of e-commerce were examined namely, Service Quality, System Quality, Trust, Privacy, User satisfaction and Net benefits. The proposed model and the relationship between the various constructs were measured by gathering the data from 381 users from the business faculty of Klang valley universities in Malaysia. Seven interconnected dimensions of B2C e-commerce success were confirmed namely, Service Quality, System Quality, Information Quality, Trust, Privacy along with User Satisfaction and Net Benefits. Confirmatory Factor Analysis CFA and SEM were used to analyse the collected data and proved the hypothesis. The results revealed that system quality, service quality, trust and privacy are directly related to user satisfaction which in turn directly related to net benefits, whereas information quality has no any influence on user satisfaction in terms of e-commerce. 


2018 ◽  
Vol 7 (1) ◽  
pp. 22-28
Author(s):  
Irfan Mahendra

This research aims to analyze the success of the website of Borobudur University using Delone & Mclean Model. Variables used in this research are the quality of information, system quality, service quality, and user satisfaction. The research population is a regular student at the University of Borobudur, with a population of 431 people. The number of samples used in this research was 82 people, with a significance level of 10%. Meanwhile, in determining the sample using non probability sampling approach by using accidental sampling technique. Data collection activities were conducted using questionnaires, while the data analysis techniques used are descriptive statistics and inferential statistics, to describe the profile of respondents and to know the user perception of research variables. Based on the results of research, showed that students' perceptions of the website of the University of Borobudur is high. While based on the results of hypothesis testing, also obtained result that all hypothesis in test accepted, where there is a positive and significant relationship between information quality to the user satisfaction of website, there is a positive and significant relationship between system quality to the user satisfaction of website, and there is a positive and significant relationship between service quality to user satisfaction of website.


2020 ◽  
Vol 10 (5) ◽  
pp. 6242-6248
Author(s):  
Z. H. Khand ◽  
M. R. Kalhoro

The universities in Pakistan have recently started replacing their old legacy systems with ERP systems which are commonly used in business organizations to gain a competitive edge over competitors. The Higher Education Commission (HEC) has implemented ERPs systems at eight different Universities in Pakistan. HEC has invested a huge amount of money to facilitate the integration, customization, and implementation of ERP systems in these universities. Previous studies have mainly focused on Critical Success Factors (CSFs) and risk factors of ERP systems. This study intends to empirically measure the support of ERP systems in teaching processes. DeLone and McLean model of Information Systems (IS) success is one of the most commonly used models cited in IS literature. In this study, the DeLone and McLean model was applied at a University level analysis to access the impact of ERP in higher educational institutions and their support in the improvement of academic processes. Hypotheses were tested on the research model using empirical data collected from 230 respondents, including students and faculty at two selected universities, with the use of a questionnaire. The data were analyzed by structural equation modeling. The model was empirically tested and the findings showed that use and user satisfaction affected most net benefits. Information quality, system quality, and service quality accounted for 42.6% effect in use. Whereas, information quality, system quality, service quality, and use accounted for 46.5% variance in user satisfaction.


Author(s):  
Fahmi Ibrahim ◽  
Nurhidayatul Aqilah Gulihana ◽  
Heru Susanto

In achieving one of Brunei Vision 2035, which is to be among the top 10 in the world for quality of life, Ministry of Health (MOH) Brunei Darussalam has responded by implementing Brunei Healthcare Information and Management System (Bru-HIMS) that is equivalent to international best practices. Bru-HIMS has been implemented for about eight years since it first launched on 11 September 2012 where the outcome to user experience is unknown. Hence, this chapter investigates user satisfaction on Bru-HIMS specifically at RIPAS hospital and studies improvement towards providing quality healthcare in Brunei. DeLone and McLean Information System framework is applied to evaluate Bru-HIMS user satisfaction based on the six variables: information quality, system quality, service quality, intention to use and usage, perceived net benefits, and user satisfaction. Questionnaire survey was conducted to obtain primary data from Bru-HIMS. The findings demonstrate positive relationships between the six variables, which indicates Bru-HIMS has positively influenced Bru-HIMS users.


This study aims to examine the level of real use and satisfaction of ERP users in banking companies in the West Sumatra region. The analysis was carried out by examining the effect of system quality, information quality and service quality on the level of real use and satisfaction of ERP users in banking companies in West Sumatra. Data acquisition was carried out by survey techniques through questionnaires to 140 employees from 4 government banks in West Sumatra (ERP users). A total of 89 data can be processed in this study. Multiple regression statistical tests are used to test hypotheses. Regression test results on model I indicate that there is no influence on the quality of information systems, information quality and service quality at the level of real use of Enterprise Resource Planning. While the test results in model II show that there is an influence of the quality of the information system, information quality and service quality on the satisfaction of users of Company Resource Planning.


2021 ◽  
Vol 31 (3) ◽  
pp. 769
Author(s):  
Sudi Harnowo ◽  
Budi Santoso ◽  
Embun Suryani

This study was conducted to examine and analyze the effect of the implementation of the Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) on user satisfaction and condition of organization, condition of organization on user satisfaction, the effect condition of organization and user satisfaction on net benefit. The population of this study were all 105 SAKTI users within the Ministry of Finance in West Nusa Tenggara Province and 43 samples with a random sampling technique. Partial Least Square Structural Equation Modeling (PLS-SEM) was used to process the data. The study revealed there are five positive and significant influences: first, information quality on user satisfaction, second, system quality on condition of organization, third, service quality on condition of organization, fourth, user satisfaction on net benefits, and condition of organization on net benefits. Keywords: SAKTI, HOT-Fit Framework, Net Benefits.


2018 ◽  
Vol 23 (3) ◽  
pp. 293-311
Author(s):  
Arinda Pramesti

Globalization resulted in fiercer competition between the companies. To be top in the competition, companies must have good management in achieving the company's main objectives and obtain the maximum benefit effectively, efficiently and economically. Currently, the company has used information technology to carry out its business activities. However, any technology used by the company should always be evaluated, whether the use of these technologies provide a good contribution to the user and also companies that use them. This research is aimed to obtain empirical evidence of the relationship between accounting information system quality, trust, and loyalty of the system with user performance. This study uses updated D&M IS Success Models categories to measure the system. Those categories are System Quality, Information Quality, Service Quality, System Use, User Satisfaction, and Net Benefits. This research has used questionnaires which proceeded and analyzed by multiple regression analysis methods. The process of data analysis is validity and reliability test, classic assumption test, multiple regression analysis, and hypothesis testing analysis. The hypothesis analysis uses simultaneous regression analysis. The results show that System Quality, Information Quality, and Service Quality have a significant effect on Use and User Satisfaction simultaneously. Use and User Satisfaction have a significant effect on Net Benefits, Trust and Loyalty simultaneously. Net Benefits, Trust, and Loyalty have a significant effect on User Performance simultaneously. Keywords: IS Success Model, System Quality, Information Quality, Service Quality, Trust, Loyalty


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