Belief systems, which are one of the four levers of control, play a vital role in an organization. This study is primarily aimed at examining the effects of belief systems on managerial performance. Since the four levers of control jointly function in management control systems, we extend our study by investigating whether the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control (i.e., boundary systems, diagnostic control, and interactive control) strengthens the association between belief systems and managerial performance. A survey questionnaire was distributed to the upper-level management of various companies or strategic business units in Indonesia during the fourth quarter of 2017, resulting in 81 respondents. Hypotheses testing were conducted using the OLS regression model. This research found that belief systems are positively associated with managerial performance, indicating that the implementation of effective belief systems leads to higher managerial performance. This study also found that the contingent-fit between strategic risk, strategic uncertainty, and the other three levers of control does not have any effect on how belief systems are positively associated with managerial performance. This finding indicates that although management does not adopt a fit combination between its level of strategic risk and strategic uncertainty and the boundary systems, diagnostic control, and interactive control, it can still achieve good performance as long as strong belief systems are implemented. These findings confirm the critical role of belief systems in the levers of control. Thus, management needs to ensure the establishment of more effective belief systems if the company or business unit wants to produce optimal performance.

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the efiling system by exploring taxpayers' opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants' responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants' responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers' opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers' needs optimally.