The role of e-billing and e-SPT implementation on user satisfaction of e-filing taxpayers

The study investigates the effects of system quality and service quality on e-filing user satisfaction as well as the effect of information quality on e-filing user satisfaction through quantitative research. The variables in this study consist of the dependent variable, namely e-filing user satisfaction, while the independent variables are system quality, information quality, and service quality. The population in this study is the taxpayer. The sample in this study includes 340 taxpayer respondents in Indonesia who were calculated using the Slovin formula, with the research instrument in the form of a questionnaire measured using a Likert scale 1 to 7. The sample collection technique in this study uses the incidental sampling method, with the research instrument using an online questionnaire distributed via social media. The sample collection method in this study used incidental sampling. The data analysis technique in this study used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The results of this study indicate that system quality has a positive effect on e-filing user satisfaction. Information quality also has a positive effect on e-filing user satisfaction. Finally, service quality has a positive effect on e-filing user satisfaction.