An integrated model of e-government adoption : the case of electronic tax filing among Indonesian corporate taxpayers /
Electronic Tax Filing or e-filing system has been regarded as one of the important e-government initiatives to optimize the tax returns for a country. Indonesian government has put huge investment on the development of e-filing system and infrastructure, yet the rate of adoption is still low. Direct...
Saved in:
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
Kuala Lumpur :
Kulliyyah of Information and Communication Technology, International Islamic University Malaysia,
2015
|
| Subjects: | |
| Online Access: | http://studentrepo.iium.edu.my/handle/123456789/5615 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Summary: | Electronic Tax Filing or e-filing system has been regarded as one of the important e-government initiatives to optimize the tax returns for a country. Indonesian government has put huge investment on the development of e-filing system and infrastructure, yet the rate of adoption is still low. Directorate General of Taxation (DJP) as e-filing service provider should have considered several aspects in increasing number of e-filing service subscribers including system, individual, government and social characteristics. Therefore, this study aims to explain e-filing acceptance and use among the corporate taxpayers by adopting several prominent technology adoption frameworks and theories such as Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT) and Perceived Characteristics of Innovating (PCI) as well as incorporating relevant factors such as trust, risk, security control, privacy protection and reputation into the research model. To better understand about e-filing implementation, a mix method approach involving survey study and semi-structured interview were conducted. A total of 156 respondents from different corporations participated in the survey study. The interviews were conducted to gather more information related to e-filing implementation. Three different sets of questions were addressed for three different target groups: DJP as tax and e-filing regulatory body, Application Service Provider (ASP) as e-filing facilitator, and corporate taxpayer as e-filing user. The quantitative results revealed that user acceptance of e-filing is affected by Trust of the internet, Perceived Usefulness and Perceived Ease of Use together contributed about 70.9% of the variance of Intention to Use. External factors such as Security Control, Privacy Protection and Reputation have significant impact on Trust explaining about 34.9% and 41.9% of the variance of Trust of DJP and Trust of the Internet respectively. However, Perceived Risk was found to be not significant factor across all the analysis implying that Risk may not be important factor for taxpayers when dealing with e-filing. Moreover, Compatibility and Image explained about 45% of the variance of Perceived Usefulness, while Computer Anxiety and Computer Self-efficacy together contributed about 11.1 % of the variance of Perceived Ease of Use. Beside confirm and/or refute the survey's findings, the results of interview with the targeted groups also provide more insights and different perspectives that are not covered in the survey study. Among them are tax officer's competency and knowledge with regard to troubleshoot e-filing technical issue and company high turnaround and improper transfer of knowledge which cause problem in preparing and submitting the tax return. Theoretically, this study has contributed to the e-government adoption body of knowledge specifically on e-filing acceptance study in Indonesia. This study also provides methodological contribution, where most studies on e-filing adoption in Indonesia used quantitative approach, this study prefers mix methods strategy to obtain a clearer picture about phenomenon under study. Finally, the findings of this study should be taken into consideration by the tax regulator and practitioner to establish stable and reliable ecosystem of tax return transaction |
|---|---|
| Physical Description: | xiv, 236 leaves : ill. ; 30cm. |
| Bibliography: | Includes bibliographical references (leaves 187-201). |