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 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.


INTRODUCTION
Based on the 2021 Annual Report of the Directorate General of Taxes (DGT), of the 13,110,613 individual taxpayers who submitted Annual Tax Returns (SPT), 91% of SPT were made through the e-filing system [1].As the number of citizens who pay taxes with e-filing continues to grow, the tax authorities must develop measures to ensure users continue to use the system [2].Interaction between internal and external applications is a secret for transforming online collaboration, increasing user intent and satisfaction, and generating increased revenue.Good synergy between the tax authorities and taxpayers makes the citizens who also pay taxes delighted and fulfilled with the operation of e-filing and proceed to utilize e-filing [3].
Generation Z (Gen Z) are those born between 1997 and 2012 [4].The characteristics of Gen Z are very close to technology and connected.They live at a time when the development of information technology and the internet is very advanced.This generation is very easy-to-use technological devices compared to other generations.Due to the convenience of this technology, Gen Z prefers online interactions rather than face-toface [5].Based on the results of the 2020 population census, out of a total of 270 million Indonesians, 27.94% are Gen Z [6], 25.87% are millennials, 21.88% are Gen X, 11.56% are Baby Boomers, 10.88% Post Gen Z and 1.87% Pre-Boomer [5].The data shows that Gen Z dominates the composition of Indonesia's population.The promising potential level of tax revenue from Gen Z taxpayers needs to be supported by providing information technology-based tax administration facilities such as e-filing that are more in line with the characteristics of that generation.However, there is no research that focuses on analyzing the successful use of e-filing in Gen Z taxpayers.
Several observation have been aimed for assessing the accomplishment of implementing e-filing in various regions of the country, such as Mauritius [2], the UK [7], Indonesia [3] [8] [9] [10], Malaysia [11], and Taiwan [12].].Several studies have shown that information quality, service quality, and system quality have a significant impact on user usability and satisfaction [8] [11] [13].Another study showed that the quality of information has no significant effect on user satisfaction [2] [3] [7].Another study found that system quality has no significant effect on usability and user satisfaction [12].There is also research that states that information quality and service quality do not have a significant effect on user satisfaction [3].In addition, many studies use the DeLone & McLean IS Success Model, but do not consider net benefits as a variable [7] [14] [15].This shows the inconsistency between the research results.To bridge the research gap, this study was conducted to examine the factors that influence efiling implementation applying the full DeLone & McLean IS Success Model (2003), using six variables, and with a focus on Individual Taxpayers in Gen Z. representation was created in 1992.This model shows that system quality and information quality will influence use and user satisfaction [16].In this theory, DeLone and McLean's IS Success Model proposed six variable concepts to measure the success of IS, namely system quality, information quality, individual influence, the influence of user organization, and user satisfaction.However, the modeling of this variable has been criticized by several previous researchers.Ten years later, DeLone and McLean updated their success model by adding a benefit condition variable to take the measurement of user habit and presenting personal and institute impacts as clear profits.Thus, the newest DeLone and McLean IS success model contains 6 variables, the first 3 of which were present before, which is called construction quality.Build quality will determine designated use and user contentment.The purpose of use and user contentment decide the value (net benefit) of an information system [17].

According to Directorate General of Taxes (DGT) Regulation
No. PER-03/PJ/2015 concerning Procedures for Submitting SPT electronically, e-filing is an electronic framework utilized by citizens to inform their assess commitments (annual tax return) online [18].The Ministry of Finance through the DGT has issued a new announcement, namely PENG-5/PJ.09/2022regarding the transition of information channels for the electronic submission of annual returns (SPT) to E-Form and E-Filing.In the notice, efiling is only available to taxpayers using forms 1770 S and 1770 SS [19].The major intent of e-filing is to reduce the administrative cost for taxpayers and to provide taxpayers with environmentally friendly, convenient, accurate, and secure services to fulfill their tax obligations.

Effect of Information Quality, Use, and User Satisfaction
Information quality can be defined as the quality of the output in the form of information received from an IS.Accuracy of results, timeliness of results, and consistency of results are some of the metrics used to determine details standard.Quality of e-filing information going to create taxpayers contented and fulfilled with e-filing [3].The DeLone & McLean IS Success Model states that the success of a system and the output quality in the form of information is generated by system users.The excellence of e-filing details refers to the value of the profits and the importance of the information resulted by information users [10].The quality of tax reporting information using e-filing shows how e-filing provides taxpayers with information for finishing their tax informing online.Taxpayers must give all correct tax counting and information in specific, error-free, and punctual.Therefore upper level information is very important for user contentment.User satisfaction increases when users can approach dependable, equipped, and accurate relevant information because this information will help them use the system better [8].For example, the results of research conducted by previous researchers [8] [10] reported that the quality of data features a critical impact on system users and user fulfillment.In addition, previous studies [12] [13] [14] reported that the quality of information has a significant positive effect on user satisfaction.So based on the analysis above, the hypothesis to be tested is: H1: Information Quality has a significant effect on the Use of E-Filing H2: Information Quality has a significant effect on User Satisfaction with E-Filing

Effect of System Quality, Use, and User Satisfaction
System quality is characterized as a system that has desirable characteristics and can supply output according to user wishes [16].It shows how fast the system can reach the system [3].Good system quality means that the information quality is usable, usable, reliable, adaptable, and responsive to user needs [17].IS also include the mechanical skills necessary for users to obtain information easily and quickly.The faster the filing system can be accessed, the more satisfied the user (taxpayer) will be and simultaneously will increase the desire to take on the e-filing system [3].In the DeLone & McLean IS Success Model, system quality quantify the technical achievement of an information system in processing data.Users who are fulfilled with the excellence of the system will use it oftentimes.Therefore it is necessary to implement a quality system to increase user satisfaction, and quality e-filing allows taxpayers to feel satisfied, comfortable, and safe when using e-filing and increases the efficiency of the filling system.For example, the results of research conducted by previous researchers [7] [8] [9] reported that system quality has a prominent positive impact on system users and user contented.So based on the analysis above, the hypothesis to be tested is: H3: System Quality has a significant effect on the Use of E-Filing H4: System Quality has a significant effect on User Satisfaction with E-Filing

Effect of Service Quality, Use, and User Satisfaction
Service quality intend to the quality of tendance provided by the tax authority as the system developer to taxpayers as users of e-filing.The dimensions of this element are reliability, sensitivity, and quick to react [17].Compared to other factors, service quality is the most essential factor, because system users are now considered more like customers than system users in companies [17].Therefore, a poor support system can cause users to change to another system.Hence, if the quality of service provided by the tax authorities improves in the implementation of e-filing, taxpayers will be more fulfilled with the use of the system and, therefore, it is expected that they will forward to use the system.The quality of services provided by the Directorate General of Taxes (DGT) is crucial for the improvement of the nation's tax revenues.For example, the results of research conducted by previous researchers [10] [11] [12] [14] reported that service quality has a significantly positive impact on system users and user complacency.So based on the analysis above, the hypothesis to be tested is: H5: Service Quality has a significant effect on the Use of E-Filing H6: Service Quality has a significant effect on User Satisfaction with E-Filing.

Effect of Use, User Satisfaction, and Net Benefits
The DeLone & McLean IS Success Model present that fixed profit are related to the use and user contentment.System use refers to how users connect with IS, learn to control it, and use its functions.It is counted by recurrence and duration of use, number of clicks, method of take, and reliances.User contentment explain how users evaluate the IS with their initial expectations before using it and comparing it with the actual.Various indicators used to measure e-filing user satisfaction include taxpayer satisfaction in receiving efiling, taxpayer satisfaction with the tax authority services they use in connection with e-filing, and their level of satisfaction.Satisfaction can be satisfied with the speed and ease of service delivery.The DeLone and McLean IS Success Model (2003) considers user satisfaction as a result of usability, information worth, tendance quality, and system quality.When someone is satisfied with an information system, they can trust its use.The advanced the user satisfaction with the information system, the higher the user's net profit.The net profits resulting from using the information system and user satisfaction are the most important success variables.The net positive advantages of a system can affect and even increase user usability and complacency.Depending on the user experience of electronic files, user satisfaction can result in higher net benefits.Using e-filing increases productivity and efficiency while leading to higher net benefits.From a taxpayer perspective, we argue that increased use and contentment with e-filing will increase the fixed profit of e-filing [8].The indicator measures this clear returns by improving numerous skills, connection efficiency, and reducing data search time and efficiency [3].For example, the results of research conducted by researchers [2] [9] [20] [21] [22] report that system users and user satisfaction report that system users and user satisfaction have an outstanding positive impact on clear profit.So based on the analysis above, the hypothesis to be tested is: H7: Use has a significant effect on the Net Benefits of E-Filing H8: User Satisfaction has a significant effect on the Net Benefits of E-Filing Based on the hypotheses, the research model can be seen in Figure 1.

Methods
This research uses a quantitative method that is used to emphasize objective measurements.Statistical or numerical analysis of the data collected through questionnaires was also carried out to determine the Gen Z perspective on the implementation of the efiling system.The sampling technique used in this study is the purposive sample method.Purposive sampling represents a different group of nonprobability sampling techniques.The main aim of purposive sampling is to focus on the particular characteristics of a population of interest, which are most likely to answer the research question [23].The respondent criteria that the researcher determined included the response of Gen Z who are individual taxpayers and have reported annual tax return (SPT) using e-filing, the profile of respondents that the researcher used was Gen Z in the Greater Jakarta area which is the generation born in 1997 to 2012 [24].Determination of the number of this sample using the Roscoe formula model.According to Roscoe, determining the number of samples based on a sample size of more than 30 people and less than 500 people is appropriate for most studies [25].Thus, the questionnaire will be distributed online with the number of samples used as many as 100 samples.We compiled a questionnaire based on previous research and the questions in the questionnaire were adjusted to the context and measured using a 5 (five) point Likert scale.From point 1 (one) which means strongly disagree to point 5 (five) which means strongly agree.

Data collection
The research data are primary data collected through questionnaires and distributed to 100 respondents with the following description: based on gender, 38 (38%) of respondents are male; 62 respondents (62%) are women; based on the age range consisting of 15 respondents (15%) are in the age range of 20-21 years; 47 respondents (47%) are in the range of 22-23 years; 38 respondents (38%) are in the range of 24-25 years; and based on domicile consisting of 74 respondents (74%) domiciled in Jakarta; 13 respondents (13%) live in Bogor; 10 respondents (10%) live in Tangerang; 4 respondents (4%) live in Bekasi.

4.2.Results
The method used to analyze and test the hypothesis is SEM-PLS.The analysis carried out consisted of an analysis of The Inner Model and Outer Model.The Inner Model is a structural model that shows a causal relationship between latent variables; The Outer Model is a measurement model that aims to explain the relationship between latent variables and their indicators (see Figure 2).Each construct shows convergent validation (Loading) with a loading factor greater than 0.7 [26].Convergence and discriminant validity can also be seen through the Average Variance Extracted (AVE) which has a value greater than 0.5.In addition, reliability can also be seen in Cronbach Alpha (CA) which has a value greater than 0.7; and Composite Reliability (CR) which has a value greater than 0.7 [26] (see Table 1).Discriminant validity is part of the external model.To meet the discriminant validity requirements, there are conditions that are the result of a loading factor that is greater than the crossloading factor.It can be seen that the Fornell-Larcker Criterion shows good discriminant validity (see Table 2).
R is used to decide how much the independent variable affects the dependent variable.According to the results of the coefficient of resoluteness (see Table 3), service quality, information quality and system quality can affect the use of 0.697 (69.7%), and the rest 0.303 (30.3%) affected by other variables.Service quality, information quality and system quality can affect customer satisfaction by up to 0.534 (53.4%), with the remaining 0.466 (46.6%) being affected by other variables.Use and user satisfaction can affect the net benefit by 0.655 (65.5%) and the remaining 0.345 (34.5%) are affected by other variables (see Table 3).
Effect Size Test (F ) is utilized to survey the impact of exogenous idle factors on endogenous variables.The results (see Table 4) show that the quality of data contains has a small impact on user fulfillment and the quality of service on user satisfaction (F information quality to use, system quality to use, and service quality to use have a moderate effect (F 0.15); system quality on user contentment, utilize on fixed profits, and user satisfaction on net benefits have a large effect (F  Q is used to measure how well the path model can predict the original data values.Q is calculated using the Blindfolding procedure with a value of Q the Q test results (see Table 6) show user satisfaction (Q = 0.414), use (Q = 0.587), and net benefits (Q = 0.504).This shows that this research has the right model and divination strength (positive Q value).Collinearity Statistic (VIF) is used to measure whether there is a relationship between the independent variables and the regression model.This examine can be done by looking at the resilience esteem and the variance inflation factor (VIF) value.The value used for the tolerance value is 0.10 or a VIF value above 10.
Hypothesis examining is done with the tsignificance test.T-statistics is used to test the truth of the hypothesis in research.The t-statistic is opposed to the essential t-value at the 5% centrality level within the two-tailed test, which is 1.96; the results show that information quality on use (T-statistic > 1.96) has a valuable impact; information quality on user satisfaction (T-statistic < 1.96) has no significant effect; system quality on use (T-statistic > 1.96) has a valuable impact; system quality on user satisfaction (Tstatistic > 1.96) has a valuable impact; service quality on use (T-statistic < 1.96) has no significant effect; service quality on user satisfaction (T-statistic < 1.96) has no significant effect; use of net benefits (T-statistic > 1.96) has a significant effect; and user satisfaction on net benefits (T-statistic > 1.96) has a significant effect.

Discussion
Based on the discoveries (see Table 7), 5 out of 8 hypotheses were confirmed to have a significant effect.Hypothesis 1 states that information quality has a significant effect on use.These findings are consistent with previous studies [8] [10] [12] [13] [14].The findings show that the taxpayers studied often use efiling for tax reporting, and can understand information accessed through the e-filing system in an accurate, clear, up-to-date, and useful manner.Hypothesis 2 states that information quality has no significant effect on user satisfaction.These findings are inconsistent with previous studies [8] [10] [12] [13] [14].Information owned by the e-filing system is considered not to increase the effectiveness and productivity of the mandatory user in preparing tax reports.This result contradicts the DeLone & McLean IS Success Model because it affects taxpayer satisfaction and its use and the quality of information have a direct impact on e-filing users.
Hypotheses 3 and 4 states that system quality has a significant effect on use and user satisfaction.These findings are consistent with previous studies [7] [8] [9].System quality is considered to represent the technical ability of an information system to provide users with simple, fast access.The reliability, convenience, responsiveness, and flexibility of the system can reflect the excellence of e-filing when utilized by taxpayers when reporting taxes.
Hypotheses 5 and 6 states that service quality has no significant effect on use and user contentment.These findings are inconsistent with previous studies [10] [11] [12] [14].These results also contradict the DeLone & McLean IS Success Model.Service quality, such as help desk services and frequently asked questions, is still inadequate and does not meet user expectations.In addition, the service quality provided, such as an appropriate security system, cannot compete with information quality, which makes users more interested in obtaining deeper, more accurate, and relevant information for their tax reporting.
Hypotheses 7 and 8 states that use and user satisfaction have an important impact on fixed profit.These findings are consistent with previous studies [2] [9] [20] [21] [22].A system that successfully achieves its goals can benefit its users in terms of higher productivity jobs.Taxpayers believe that the use of efiling can be accessed easily and for free.The e-filing system used can speed up tax filing and reporting, can improve performance in tax filing, and can solve problems in tax filing and reporting.

Conclusions
In this study, the object being evaluated was the success factors of e-filing implementation for Gen Z individual taxpayers using the DeLone & McLean IS Success Model.Research outcome represent that information quality has an essential effect on utilized, but not on user satisfaction.System quality has a significant influence on the use and user satisfaction.Likewise, use and user satisfaction have a significant influence on net benefits.However, service quality does not have a significant effect on use and user satisfaction.These findings indicate that taxpayers in Gen Z are aware that using e-filing can extenuate and upgrade the effectiveness and productivity of tax reporting.This output served empirical proof of the effect of information quality and system quality on the use of e-filing and the effect of use on the clear profit felt by users to make users feel satisfied.
The Directorate General of Taxes (DGT) as the tax authority in Indonesia needs to improve the quality of information that is more detailed, clear, up-to-date, easy to understand, follows the requirements for filing and reporting taxes, and has instructions and problemsolving.Since e-filing is mandatory for individual taxpayers, it is necessary to continuously improve the system to help users complete and report taxes and increase user fulfillment when utilizing e-filing.Improving the excellence of the system can be done by maximizing the capacity and connectivity of the server and increasing the user-friendliness of the system with features that can save data filled by taxpayers so that in case of a server error or problem that requires the efiling form page to be closed, the user does not have to worry about re-entering it filling.Moreover, the service quality should also be repaired to meet the eagerness of taxpayers in filing and reporting taxes, such as providing a live chat function with the tax officer when users experience problems so they can consult with the responsible tax official in real-time.
This research has several limitations, for example, the survey was conducted in the Greater Jakarta area, so it may not reflect the general situation in Indonesia.For further research, it is suggested to use a sample of taxpayers from more cities than the Greater Jakarta area.In addition, further research can also integrate the model with other models such as the Unified Theory of Acceptance (UTAUT), and the Technology Acceptance Model (TAM).

Table 3 .
Coefficient of Determination.