Mengukur Keberhasilan E-Filing sebagai Wadah Pelaporan Spt Tahunan Wajib Pajak Orang Pribadi dengan Menggunakan Model Kesuksesan Sistem Informasi Delone & Mclean (Studi pada Wajib Pajak Kantor Pelayanan Pajak Pratama Medan Petisah)

Abstract

E-filing is the submission of Electronic Tax Returns which is carried out online and in real time via the Directorate General of Taxes (DJP) Online website. This research was motivated by a decrease in the use of the E-filing system in the 2021-2023 period. To measure e-filing success, this research uses the DeLone and McLean information system success measurement model, so that the DJP can continue to increase the needs and expectations of users in reporting Annual Tax Returns (SPT) by E-filing. This research aims to analyze the influence of system quality, information quality and service quality on user satisfaction for taxpayers registered with Low Tax Office of Medan Petisah. The influence of system quality, information quality and service quality will be analyzed partially and simultaneously on user satisfaction. The form of research used in this research is quantitative research with survey methods. Primary data in this research was obtained by distributing questionnaires and secondary data was obtained through literature study. Sampling was carried out using a purposive sampling technique with a sample size of 100 respondents. Based on the results of the Partial Test (T Test), it proves that system quality does not affect user satisfaction, while information quality and service quality influence user satisfaction. The coefficient of determination test shows that there is a relationship between the variables of system quality, information quality, service quality, and user satisfaction of 88.5% so it is categorized as very close. Through the Adjusted R Square Test, it is known that the variables system quality, information quality and service quality contribute 77.7% to user satisfaction while the remaining 22.3% is influenced by factors outside this research model.