Institute for Research on Economics and Society – Faculty of Economics and Business – University of Indonesia

PRIOR EXPERIENCE, TRUST, IS SUCCESS MODEL: A STUDY ON THE USE OF TAX E-FILING IN INDONESIA

January 27, 2019

Extended

The purpose of this paper was to explore the perception of online tax filing in Indonesia using prior experience, trust, and IS (Information System) Success Model. The paper examined how the IS quality will be influenced by attributes such as prior experience on offline tax filing, trust in government, trust in technology, and trust in e-Filing website. Following this, the influence of IS quality on perceived usefulness and user satisfaction will be explored. To end the model, the paper was intended to answer the question on whether the last two dimensions (perceived usefulness and user satisfaction) will have an effect on perceived net benefit. This paper used primary data generated by distributing online questionnaires and was able to get the total of 1.095 respondents, 993 of which were actively using online tax-filing (e-filing) and valid. The data were analyzed by the Structured Equation Model (SEM). The results suggest that trust in government and trust in technology positively affect the trust in e-Filing website, which subsequently influences all three IS quality dimensions. Information quality, system quality and service quality were found to be consistently and significantly influence the perceived usefulness and user satisfaction. It was evident that tax payers in Indonesia placed the robustness and the safety features of the online system as the most important attributes that will influence the usefulness and satisfaction of online tax filing.

Latest Publications

Reading the Desperate Signals in Indonesia's Job Market – Labor Market Brief, November 2025

November 28, 2025

LPEM Wins Best Special Work Unit Performance for Financial Reporting

November 25, 2025

BI Board of Governors Meeting, November 2025 – Macroeconomic Analysis Series

November 18, 2025

Indonesia-Canada Comprehensive Economic Partnership Agreement – ​​Opportunities and Challenges

November 11, 2025

Related Publications

Reading the Desperate Signals in Indonesia's Job Market – Labor Market Brief, November 2025

best work unit

LPEM Wins Best Special Work Unit Performance for Financial Reporting

november interest rate

BI Board of Governors Meeting, November 2025 – Macroeconomic Analysis Series

Positive SSL Wildcard