Net Benefit on E-Invoice Implementation: Applying the Delone & McLean Information Systems Success Model

Abstract

E-Invoice is one of the preeminent products of E-Government. It is an application used to make electronic tax invoices and connected to an online website to report VAT. As a tax collection and reporting instrument, E-Invoice is believed to have escalated the government's capability of tax collection since it is more convenient, integrated, transparent, fast, effective, and efficient. It is cutting a lengthy tax administration procedure into a more comprehensive and efficient way. Therefore, the development and adoption of this system are crucial for various countries around the world. Hence, this study aims to analyze the success factor of E-Invoice using Delone and McLean's Information System Success Model. 121 samples were collected from respondents who are experienced in using the E-Invoice. SEM PLS method is used to analyze the data. The results show that the E-Invoice system is not fully integrated, thus affecting the outcome of user satisfaction. Overall, system quality and information quality affect intention to use significantly and positively, while service quality affects intention to use positively but not significantly. Then user satisfaction affects Net Benefit significantly and positively. In the end, the adoption of E-Invoice accelerates the processing of tax invoices and VAT reporting, providing convenience, effectiveness, and efficiency to users.