Measuring the Success of Corporate Annual Tax Online Reporting: Applying the Delone & McLean Information System Success Model

Abstract

E-SPT is one application created by the Directorate General of Taxes to help reporting annual tax return by both individuals and corporations. It helps reduce time and cost of taxpayers to submit their taxes and pay it on time.The research is conducted to measure the success of corporate annual tax reporting using the DeLone & McLean model of IS Success. Data were collected from online questionnaires from 115 users who have experience in filing corporate annual tax reporting as samples. The data were analyzed using Smart PLS software. The result showed that two hypothesis, which are information quality positively affects system use and service quality positively affects user satisfaction are rejected, and the conclusion is E-SPT is succesful in helping taxpayers to pay their corporate annual tax.

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