Factors of Web Design, Application Design and Service Quality on Satisfaction of E-Billing Users in Indonesia

The effects of e-government, e-billing and e-filing on taxpayer compliance: A case of taxpayers in Indonesia

“…Wijayaa et al (2021) conducted research on the factors that influence the behavior of taxpayer acceptance of efiling in Indonesia using the Technology Acceptance Model (TAM) method. The results of some other studies also show that the application of e-filing causes no significant effect of Behavioral Intention on Actual Use (Yusup et al, 2015;Juwaini et al, 2022;Wuarmanuk et al, 2019;Zulita et al, 2018). Besides that, complexity has a significant influence on Actual Use, as well as Gender also has a significant influence on Perceived Ease of Use.…”

“…Huang et al (2002) explore the success factors of e-government in Australian public services, where the dominant factor is determined by perceived ease of use and perception usefulness. Furthermore, these factors were further explored by Wuarmanuk et al (2019) and Zulita et al (2018) related to the determinants of the level of individual acceptance of the implementation of e-gov case study in Taiwan. The aim of developing e-gov in Indonesia is to develop (using) electronic-based governance to improve the quality of public services effectively and efficiently.…”

“…The implementation of e-government in Indonesia has not been fully successful. According to Zulita et al (2018) stated the causes of the failure of e-government implementation, namely:…”

“…(4) Lack of Information Technology infrastructure provided for the public to facilitate access to services. Related to organizational support in e-government implementation, Zulita et al (2018) explained that the success of e-government implementation is influenced by 4 (four) factors, namely human resources, budget, infrastructure and leadership. However, Parent (2009) states that the use of the internet to transact with the government has a significant positive impact on public trust and political expediency.…”

“…E-Filing taxes is an application designed to make it easier for taxpayers to fill out tax returns electronically (Wuarmanuk et al, 2019;Zulita et al, 2018). Tax Return (SPT) is a letter used by taxpayers to report the calculation and/or payment of taxes, tax objects and/or non-objects, and/or assets and liabilities in accordance with the provisions of the tax laws and regulations.…”