EDP Sciences logo
Web of Conferences logo
Search
Menu
All issues Volume 426 (2023) E3S Web Conf., 426 (2023) 01090 References
Open Access
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
  1. DJP, “Halaman Laporan Tahunan DJP,” Pajak.co.id, 2020. https://www.pajak.go.id/id/tahunan-page [Google Scholar]
  2. D. Ramdhony, F. Liébana-Cabanillas, V. D. Gunesh-Ramlugun, and F. Mowlabocus, “Modelling the determinants of electronic tax filing services’ continuance usage intention,” Aust. J. Public Adm., 2022. [Google Scholar]
  3. A. J. Hatta Hambali, “The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction,” J. Econ. Business, Account. Ventur., vol. 23, no. 1, Jul. 2020. [Google Scholar]
  4. M. Dimock, “Where Millennials end and Generation Z begins | Pew Research Center,” Pew Res. Cent., pp. 1–7, 2019. [Google Scholar]
  5. The Journal of Individual Psychology, Volume 71, Number 2, Summer 2015, pp. 103-113 (Article) Published by University of Texas Press. [Google Scholar]
  6. Badan Pusat Statistik, “Hasil Sensus Penduduk 2020.” https://www.bps.go.id/pressrelease/2021/01/21/1854/hasil-sensus-penduduk-2020.html [Google Scholar]
  7. N. Veeramootoo, R. Nunkoo, and Y. K. Dwivedi, “What determines success of an e-government service? Validation of an integrative model of e- filing continuance usage,” Gov. Inf. Q., vol. 35, no. 2, pp. 161–174, Apr. 2018. [CrossRef] [Google Scholar]
  8. S. Millenia, T. Kristianti, and L. D. Prawati, “The Success Factors of e-Filing Tax Reporting in Indonesia: An Empirical Analysis Using the DeLone & McLean IS Success Model,” ACM Int. Conf. Proceeding Ser., pp. 90–97, 2022. [Google Scholar]
  9. C. Tjen, V. Indriani, and P. T. Wicaksono, “Prior experience, trust, and is success model: A study on the use of tax e-filing in Indonesia,” J. Australas. Tax Teach. Assoc., vol. 14, no. 1, 2019. [Google Scholar]
  10. S. Gunaasih, “The Performance of Service, System, and Technology of E-filing Product on the Enthusiasm of People at Police Science College in Jakarta,” Rev. Integr. Bus. Econ. …, vol. 10, no. 2, pp. 141–154, 2021. [Google Scholar]
  11. I. U. Haruna, M. M. Nadzir, H. Awang, and L. Mohamed, “A Conceptual model of E-Taxation satisfaction: How can taxpayers be tickled pink with the smart Web-Based taxation application?,” J. Phys. Conf. Ser., vol. 1997, no. 1, 2021. [Google Scholar]
  12. J. V. Chen, R. J. M. Jubilado, E. P. S. Capistrano, and D. C. Yen, “Factors affecting online tax filing - An application of the IS Success Model and trust theory,” Comput. Human Behav., vol. 43, pp. 251–262, 2015. [CrossRef] [Google Scholar]
  13. MD. Aminul Islam, “Factors affecting user satisfaction in the Malaysian income tax e-filing system,” AFRICAN J. Bus. Manag., vol. 6, no. 21, May 2012. [CrossRef] [Google Scholar]
  14. G. B. Akrong, Y. Shao, and E. Owusu, “Evaluation of organizational climate factors on tax administration enterprise resource planning (ERP) system,” Heliyon, vol. 8, no. 6, p. e09642, 2022. [CrossRef] [PubMed] [Google Scholar]
  15. R. Christanti, “User Satisfaction as a Mediating Variable between Information Quality and the Conative Use of Annual Tax Reporting E-Filing System,” Int. J. Multicult. Multireligious Underst., vol. 7, no. 8, p. 562, Sep. 2020. [CrossRef] [Google Scholar]
  16. W. H. DeLone and E. R. McLean, “Information Systems Success: The Quest For The Dependent Variable,” Uncertain Supply Chain Manag., vol. 3, no. 2, pp. 60–95, 1992. [Google Scholar]
  17. W. H. DeLone and E. R. McLean, “The DeLone and McLean model of information systems success: A ten-year update,” J. Manag. Inf. Syst., vol. 19, no. 4, pp. 9–30, 2003. [CrossRef] [Google Scholar]
  18. Direktur Jenderal Pajak, “Kementrian Keuangan Republik Indonesia Nomor PER-03/PJ/2014 Tentang Penyampaian Surat Pemberitahuan Elektronik,” vol. 14, no. 02. pp. 144–150, 2014. [Google Scholar]
  19. Direktorat Jenderal Pajak, “Kementrian Keuangan Republik Indonesia Nomor PENG-5/PJ.09/2022 Tentang Pengalihan Saluran Pelaporan SPT Tahunan Melalui Aplikasi E-SPT Menjadi E-form dan E-filing,” Jakarta, 2022. [Google Scholar]
  20. M. S. Akram, A. Malik, M. A. Shareef, and M. Awais Shakir Goraya, “Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing: The moderating role of perceived risk,” Gov. Inf. Q., vol. 36, no. 2, pp. 237–251, 2019. [CrossRef] [Google Scholar]
  21. G. Gupta, S. K. Zaidi, G. Udo, and K. Bagchi, “The influence of theory of planned behavior, Technology Acceptance Model, and Information Systems Success Model on the acceptance of electronic tax filing system in an emerging economy,” Int. J. Digit. Account. Res., vol. 15, no. October, pp. 155–185, 2015. [Google Scholar]
  22. S. K. R. Zaidi, C. D. Henderson, and G. Gupta, “The moderating effect of culture on e-filing taxes: evidence from India,” J. Account. Emerg. Econ., vol. 7, no. 1, pp. 134–152, 2017. [Google Scholar]
  23. N. Rai and B. Thapa, “A study on purposive sampling method in research,” KathmanduKathmandu Sch. Law, pp. 1–12, 2015. [Google Scholar]
  24. M. Dimock, “Where Millennials end and Generation Z begins | Pew Research Center,” Pew Res. Cent., pp. 1–7, 2019. [Google Scholar]
  25. J. T. Roscoe, “Fundamental Research Statistics for the Behavioral Science, International Series in Decision Process,” 1975. [Google Scholar]
  26. Ramayah, T., Cheah, J., Ting, F. C. H., & Memon, M. A. (2018). “Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0: An Updated and Practical Guide to Statistical Analysis. Practical Assessment, Research and Evaluation”, 4(October), 291. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.