The success factors of e-Filing implementation for Gen Z individual taxpayers in Indonesia: Based on the DeLone & McLean IS Success Model

E-filing is one of the most widely used information technology-based media for reporting the annual tax return (SPT) of individual taxpayers. The purpose of this study is to determine the success factors for implementing the e-filing system for Generation Z (Gen Z) using the DeLone & McLean IS S...

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Bibliographic Details
Published in:E3S web of conferences 2023-01, Vol.426, p.1090
Main Authors: Kaban, Angelia Friska, Triyanto, Febriyani, Prabowo, Ilham Condro
Format: Article
Language:English
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Summary:E-filing is one of the most widely used information technology-based media for reporting the annual tax return (SPT) of individual taxpayers. The purpose of this study is to determine the success factors for implementing the e-filing system for Generation Z (Gen Z) using the DeLone & McLean IS Success Model. The data sampling method used was purposive sampling with a total of 100 Gen Z individual taxpayers in the Greater Jakarta area. The sample obtained from the online questionnaire is 100 taxpayers. Research data were analyzed using the SEM-PLS method. The results of the study show that information quality has a significant effect on use but does not have a significant effect on user satisfaction. System quality has a significant effect on use and user satisfaction. Use and user satisfaction can significantly affect net benefits. However, in the results of this study, service quality has no significant effect on use and user satisfaction.
ISSN:2267-1242
2267-1242
DOI:10.1051/e3sconf/202342601090