Measuring the online tax service system with development of success models

Abstract

Based on the regulations of the Directorate General of Taxation 243/PMK.03/2014 related to the modernization and simplification of tax administration, the reporting of the tax format can no longer be submitted to the tax office. In other words, the taxpayer must do tax reporting online. Thus must understand how the use of online reporting system. Because not a few users of the system feel difficult in its use. The purpose of this study is to build models in the measurement of online tax services. The model developed is the model of Delone and Mclean where this model is very suitable to measure the success of the system. There are 8 variables and 44 Indicators used to measure the system. The indicator is divided into three parts, the input consists of culture, tax content. The process consists of information quality, system quality, service quality, trust, user satisfaction. The output consists of tax system success. Then from each indicator is made a question with the aim to assess the success of the system used.