THE INFLUENCES OF INFORMATION QUALITY, SYSTEM QUALITY, AND SERVICE QUALITY ON TAXPAYER SATISFACTION WITH E-FILING SYSTEM

Abstract

The objective of this research is to analyze the influence of information quality, system quality, and service quality on taxpayer satisfaction with e-filing system. This research was conducted by distributing questionnaires to person taxpayers and body taxpayers located in Purworejo. The research samples were selected using convenience sampling method. Total of samples are 37 person taxpayers (28 employees and 9 non-employees) and 19 body taxpayers (9 Incorporate Companies and 10 Commanditaire Vennootschap). This research used multiple regression analysis, which run through the SPSS program. The results showed that system quality has positive and significant influence on taxpayer satisfaction with e-filing system. On the other hand, information quality and service quality have insignificant influence on taxpayer satisfaction with e-filing system.