skip to main content

Pengembangan Model Keberlanjutan e-filing di Palembang Menggunakan Partial Least Square Structural Equation Models (PLS-SEM)

*Imelda Saluza scopus  -  Indo Global Mandiri University, Indonesia
Dewi Sartika scopus  -  Indo Global Mandiri University, Indonesia
Open Access Copyright (c) 2019 JSINBIS (Jurnal Sistem Informasi Bisnis)

Citation Format:

DGT (Directorate General of Taxation) continues to optimize the collection of annual tax returns by facilitating technology-based tax service systems, one of which is e-filing that has been running since 2016. However, e-filing turned out to have less influence on the delivery of annual tax returns as reflected in the electronic annual tax returns monitoring data that only met 78% of the 2017 target. This is caused by various problems that arise during the use of e-filing such as individual technology capabilities, loss of efin, forgetting DGT Online account passwords to lack of awareness about the importance of submitting annual tax returns. Problems encounter during the use of e-filing are the basis for evaluating the continued use of e-filing in Palembang. The development of a conceptual model was conducted to evaluate the sustainability of the use of e-filing. The development of a conceptual model basically has a scarcity of supporting theories used and has a complex model. To overcome this problem, Partial Least Squares (PLS) Structural Equation Model (SEM) could be applied to. The results of data analysis found that information quality and service quality did not have a positive influence on the sustainability of the use of e-filing and the level of correlation between information quality, system quality, service quality, and individual ability was still small towards the sustainability of the use of e-filing. It could be concluded that the quality of information and service provided by DGT has the opposite effect that does not even influance the sustainability of e-filing usage. However, the quality of the system and the ability of individuals to give effect to e-filing usage in reporting in reporting annual tax returns. Therefore, DGT is expected to improve the quality of the system of e-filing expecially in the function of e-filing, ease of use, usefullness of e-filing in reporting annual tax return. In additory it is necessary to carry out socialization and training on e-filing to improve the ability of individuals to report online their annual tax report. The findings of this research are very important for the Tax office in Palembang to analyze the sustainability of the use of e-filing that has been proven empirically, multidimensional and in a specific context. The result of the study could be used as a reference to improve overall quality of taxation for the sake of sustainable use of e-filing.


Fulltext View|Download
Keywords: e-filing; PLS; SEM

Article Metrics:

  1. Ali, F., Rasoolimanesh, S.M., Sarstedt, M., Ringle, C.M., Ryu, K., 2018. An assessment of the use of partial least squares structural equation modeling (PLS-SEM) in Hospitality Research. International Journal of Contemporary Hospitality Management, 30(1), 514–538
  2. Byrne, B.M., 2010. Structural Equation Modeling with AMOS. Structural Equation Modeling with AMOS
  3. Chin, W., 2017. Handbook of Partial Least Squares Concept, Methods, and Applications. Molecular Physics (Vol. 115).
  4. Citra N.N., 2012. Pengaruh Persepsi kebermanfaatan, persepsi kemudahan pengguna, dan kepuasan wajib pajak terhadap penggunaan e-filing bagi wajib pajak di Yogyakarta. Jurnal Nominal, I, 15–22
  5. Delone, W.H., Mclean, E.R., 1992. Information Systems success: the quest for the dependent variable. Information System Research, 60–95
  6. Delone, W.H., Mclean, E.R., 2003. The DeLone and McLean model of information systems success : a ten-year update. Journal of Management Information Systems, 19(4), 9–30
  7. Do Valle, P.O. & Assaker, G., 2016. Using Partial least squares structural equation modeling in tourism research: a review of past research and recommendations for future applications. Journal of Travel Research, 55(6), 695–708
  8. Dyanrosi, A., 2015. Analisis perilaku wajib pajak orang pribadi terhadap minat perilaku menggunakan e-filing. Jurnal Ilmu Sosial Dan Ilmu Politik, 4(2)
  9. Ghozali, I., Latan, H., 2015. Partial Least Squares Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.0 untuk Penelitian Empiris
  10. Hair, J.E., Black, W.C., Babin, B.J., Anderson, R.E., 2010. Multivariate Data Analysis, 7th Edition
  11. Hair, J.F., Sarstedt, M., Hopkins, L., Kuppelweiser, V.G., 2014. Partial least squares structural squation modeling (PLS-SEM) an emerging tool in business research. European Business Review, 26(2), 106–121
  12. Kargari, M., Shayan, M., 2017. Identification of Parameters affecting the success of the hospital information system & presentation of a model for user satisfaction improvement. Journal of Industrial and Systems Engginering, 10, 1–9
  13. Khan, G.F., Sarstedt, M., Shiau, W.-L., Hair, J. F., Ringle, C.M., Fritze, M.P., 2019. Methodological Research on partial least squares structural equation modeling (PLS-SEM). Internet Research, (April), IntR-12-2017-0509
  14. Laihad, C.Y R., 2013. Pengaruh perilaku wajib pajak terhadap penggunaan e-filing wajib pajak di kota manado. Jurnal EMBA, 1(3), 44–51
  16. Parasuratman, A., 2005. A Multiple-item scale for assessing electronic service quality. Journal of Service Research, 7(X), 1–21
  17. Santosa, I., 2018. Metode Penelitian Kuantitatif. Andi Publisher, Yogyakarta
  18. Tamara W.L., Arianto, T.A., 2014. Analisis Faktor - faktor yang mempengaruhi minat wajib pajak dalam penggunaan e-filing di Surabaya. Tax Accounting Review, 4(1), 1–15
  19. Urbach, N., Ahlemann, F., 201). Structural Equation modeling in information systems research using partial least squares. Journal of Cleaner Productionurnal of Information Technology Theory and Application, 11(2), 5–40.
  20. Wangpipatwong, S., Chutimaskul, W., Papasratorn, B., 2009. Quality enhancing the continued use of e-government websites : evidance from e-citizens of Thailand. International Journal of Electronic Govermment Research, 5(March), 19–35
  21. Zeithaml, V.A., Parasuraman, A., Malhotra, A., 2002. Service quality delivery through web sites: a critical review of extant knowledge. Journal of the Academy of Marketing Science, 30(4), 362–375

Last update:

No citation recorded.

Last update: 2024-07-22 19:00:08

No citation recorded.