Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions
The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from ind...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2021-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/18810 |
| _version_ | 1828287154845908992 |
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| author | Panggah Tri Wicaksono Christine Tjen Vitria Indriani |
| author_facet | Panggah Tri Wicaksono Christine Tjen Vitria Indriani |
| author_sort | Panggah Tri Wicaksono |
| collection | DOAJ |
| description |
The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.
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| first_indexed | 2024-04-13T09:44:48Z |
| format | Article |
| id | doaj.art-6fe189dd47cd4c409593fc60339333ea |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-04-13T09:44:48Z |
| publishDate | 2021-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-6fe189dd47cd4c409593fc60339333ea2022-12-22T02:51:49ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282021-12-0125210.20885/jaai.vol25.iss2.art4Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinionsPanggah Tri Wicaksono0Christine Tjen1Vitria Indriani2Department of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, IndonesiaDepartment of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, IndonesiaDepartment of Accounting, Faculty of Economics and Business, Universitas Indonesia, Jakarta, Indonesia The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally. https://journal.uii.ac.id/JAAI/article/view/18810e-filingonline tax filinginformation systems success modelinformation systems quality |
| spellingShingle | Panggah Tri Wicaksono Christine Tjen Vitria Indriani Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions Jurnal Akuntansi dan Auditing Indonesia e-filing online tax filing information systems success model information systems quality |
| title | Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions |
| title_full | Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions |
| title_fullStr | Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions |
| title_full_unstemmed | Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions |
| title_short | Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions |
| title_sort | improving the tax e filing system in indonesia an exploration of individual taxpayers opinions |
| topic | e-filing online tax filing information systems success model information systems quality |
| url | https://journal.uii.ac.id/JAAI/article/view/18810 |
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