The Effect of Tax Service Quality in Promoting Online Tax System in Indonesia
The Effect of Tax Service Quality in Promoting Online Tax System in Indonesia
Author(s): W WALUYOSubject(s): Economy, National Economy, Business Economy / Management, ICT Information and Communications Technologies
Published by: Reprograph
Keywords: tax service quality (TSQ); online tax system (OTS); informativeness; reliability; responsiveness;
Summary/Abstract: The ultimate objective of the current study is to investigate the impact of tax service quality on the performance of online tax system (OTS). In recent decade, online tax system (OTS) is growing rapidly in most of the developed countries. However, online tax system (OTS) success is very limited in developing countries, particularly in Indonesia. In Indonesia, online tax system facing various challenge related to tax service quality, that is the reason online tax system (OTS) is not much beneficial. This issue effects adversely on the tax collection system. To address this issue, qualitative research approach was selected, and cross-sectional research design was used. Three hundred (300) questionnaires were distributed among various taxpayers. Questionnaires were distributed by using 5-point Likert Scale. SPSS version 21 was used to analyze the data. It is found that informativeness, reliability and responsiveness have significant positive relationship with online tax system (OTS). Therefore, improvement in tax service quality could enhances the online tax system (OTS).
Journal: Journal of Applied Economic Sciences (JAES)
- Issue Year: XIII/2018
- Issue No: 57
- Page Range: 649-654
- Page Count: 6
- Language: English