THE ANALYSIS OF THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, AND USE ON NET BENEFIT WITH USER SATISFACTION ON E-FILING SYSTEM AS INTERVENING VARIABLE

Abstract

E-filing is a service of conveying of the tax return (SPT) electronically both for Private Persons (OP) or the body with various types of taxes; Income tax (PPh) and value added tax (VAT) to the Directorate General of Taxes (DGT) using the internet network through the ASP (Application Service Provider). The purpose of this study is to examine the influence of system quality, information quality, and use on net benefit with the user satisfaction as intervening of the influence of system quality, information quality, and use on net benefit of e-filing. The study object is e-filing system. The data is collected by 160 questionnaires and analyzed by SmartPLS version 3. The result shows that system quality, information quality, and use significantly positive on user satisfaction. At sum up, system quality, informaton quality, and use can satisfy the users and gain the net net benefit.