| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 01094 | |
| Number of page(s) | 6 | |
| Section | Integrated Sustainable Science and Technology Innovation | |
| DOI | https://doi.org/10.1051/e3sconf/202342601094 | |
| Published online | 15 September 2023 | |
Measuring the Success of Corporate Annual Tax Online Reporting: Applying the Delone & McLean Information System Success Model
Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia 11480
* Corresponding author: levana.prawati@binus.edu
E-SPT is one application created by the Directorate General of Taxes to help reporting annual tax return by both individuals and corporations. It helps reduce time and cost of taxpayers to submit their taxes and pay it on time.The research is conducted to measure the success of corporate annual tax reporting using the DeLone & McLean model of IS Success. Data were collected from online questionnaires from 115 users who have experience in filing corporate annual tax reporting as samples. The data were analyzed using Smart PLS software. The result showed that two hypothesis, which are information quality positively affects system use and service quality positively affects user satisfaction are rejected, and the conclusion is E-SPT is succesful in helping taxpayers to pay their corporate annual tax.
© 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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