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An Empirical Research on The Success of E-filing Tax online reporting during COVID 19 Pandemic in Indonesia
Adhitiya Pranoto, David -, Levana Dhia Prawati

Last modified: 2022-06-10

Abstract


The Impact of COVID-19 has caused many changes in Indonesia. One of the changes can be seen in the E-government tax information system named e-filing. E-Filing can be said as one of the most important applications for personal TaxPayers so they can carry out their tax obligation as regulated in Indonesian regulations. Due to COVID-19 Pandemic, personal TaxPayers must complete their tax obligation by themselves. Therefore, the goal of this research is to determine how the e-filing performance in Indonesia during COVID-19 Pandemic with the TAM method. This research is conducted using a quantitative method using a questionnaire that distributes to the TaxPayers that already used e-filing. The sample data obtained through the online questionnaires were 164 TaxPayers. The result shows an interesting result where perceived usefulness and perceived ease of use have no remarkable relationship with behavioural interest. This happens because, in Indonesia, the use of e-Filling is mandatory. This research indicated that behavioural interest influences actual use because TaxPayers continue to use e-filing as a tool in reporting their taxes. This research also shows that the quality of the system and service have no remarkable effect on other indicators. These results show that during the COVID-19 pandemic, the e-Filing Reporting can be considered successful where the e-filing is a handy application with updated system quality, an assurance security system that protects personal data and a good service quality that results in the TaxPayers satisfied with the application.


Keywords


Technology Acceptance Model; TaxPayers; COVID-19 Pandemic; e-Filing; e-government

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