Navigating the digital tax landscape: The impact of service quality factors on E-filing adoption among individual taxpayers in Jakarta

Abstract

Tax administration digitization improves taxpayer experience through e-filing, supported by service quality, trust, and information technology. This study integrates electronic service quality to understand the decision to use E-filing, offering a comprehensive approach with the E-Filling model to create digital records that are easily accessible. This study analyzes the effect of quality factors on the use of E-filing, with mediation from perceived ease of use and perceived usefulness. The study design uses an explanatory with a causal approach to confirm the relationship between variables related to the use of e-filing by taxpayers in Jakarta. Samples were taken from 10,580,475 taxpayers, with 150 respondents based on certain criteria. Primary data were collected through an online survey using a Likert scale. The measurement model was tested for validity and reliability, as well as structural analysis to assess the relationship between variables using path coefficients and bootstrapping analysis for significance. The coefficient of determination (R²) and path analysis were also conducted to measure the impact of mediating variables. The study shows that of the various service quality factors, only responsiveness has a significant effect on the perception of e-filing usefulness with a T-statistic of 3.253 and a P value of 0.001. Meanwhile, the informativeness, reliability, and system availability factors do not show a significant effect on the perception of ease and usefulness, indicating the need for improvement in information delivery and system reliability. High responsiveness is very important in supporting positive perceptions of the usefulness of the e-filing system. Path analysis shows that neither perceived ease of use nor perceived usefulness affect the actual use of e-filing, with R Square only explaining 2.6% of the variation in use. Although the research model shows an adequate fit with an NFI of 0.786, improvements are still needed to increase e-filing adoption. Thus, focusing on improving responsiveness and optimizing other factors is needed to improve user experience. It is necessary to improve the responsiveness of the e-filing system and improve informativeness, reliability, and system availability to improve user perception. Future research is suggested to develop interventions for service factors that are not yet significant and explore other elements that influence e-filing adoption.