| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 01090 | |
| Number of page(s) | 8 | |
| Section | Integrated Sustainable Science and Technology Innovation | |
| DOI | https://doi.org/10.1051/e3sconf/202342601090 | |
| Published online | 15 September 2023 | |
The success factors of e-Filing implementation for Gen Z individual taxpayers in Indonesia: Based on the DeLone & McLean IS Success Model
Accounting Department School of Accounting, Bina Nusantara University Jakarta, Indonesia, 11480
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.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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