Abstract
This study aims to investigate the impact of e-filing system performance on tax compliance applying DeLone and McLean IS Success Model. The study samples are 128 Indonesian micro, small, and medium entrepreneur (MSME) that selected using proportional random sampling. Data was collected using questionnaires and analyzed using SEM-PLS. The results showed that information quality and service quality have a positive effect on system use. In addition, information quality and system quality positively affect user satisfaction. By contrast, there is no impact of trust in e-government to either system use and user satisfaction. System use and user satisfaction positively influence taxpayers’ compliance. Meanwhile, gender does not moderate the effect of system use and user satisfaction on tax compliance.
Highlights
The COVID-19 pandemic requires major changes to community activities that lead to the used of information systems
Gender does not moderate the effect of system use and user satisfaction on tax compliance
Based on the results of data analysis, it concluded that information quality has a positive effect on system use and user satisfaction
Summary
The COVID-19 pandemic requires major changes to community activities that lead to the used of information systems. Online public services are improved so that people can still fulfill their obligations as citizens. In line with the government's efforts to prevent the spread of COVID-19, tax services are carried out by optimizing the use of online-based services such as on Direktorat Jenderal Pajak (or Indonesian Directorate General of Taxes/ IDGT) website, telephone, email, and chat. Taxpayers can fulfill their tax obligations by utilizing electronic facilities provided by IDGT (IDGT) (Alfarisi & Mahpudin, 2020). Mobile banking services adoption in Pakistan: are there gender differences?.
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