E-GOVERNMENT IN TAX SERVICES: THE EFFECTIVENESS OF THE ELECTRONIC FILING SYSTEM

Ghina Meilani Rizki; Ryta Myrna; Candradewini Candradewini

doi:10.24198/sosiohumaniora.v26i2.55651

E-GOVERNMENT IN TAX SERVICES: THE EFFECTIVENESS OF THE ELECTRONIC FILING SYSTEM

Ghina Meilani Rizki, Ryta Myrna, Candradewini Candradewini

Abstract

This research aims to define and elaborate on the effectiveness of e-government in the Electronic Filing System (E-Filing) at the Tax Service Office (KPP) Pratama Pekanbaru Tampan, Pekanbaru City. The research method utilizes a qualitative approach, and descriptive analysis to elaborate on issues using the theory of e-government effectiveness according to Sigwejo & Pather (2016). This study found that the implementation of E-Government in the form of the Electronic Filing System (E-Filing System) at the Tax Service Office (KPP) Pratama Pekanbaru Tampan has not been effectively and maximally executed. This is due to many taxpayers experiencing difficulties in using the system because of inadequate socialization and training, as well as suboptimal technological facilities. Although public interest in using e-government services is quite high, infrastructure limitations and technical support hinder its usage, resulting in low public satisfaction with this service. To enhance effectiveness, improvements in facilities, socialization, training, and technological infrastructure are required to fulfill public expectations and satisfaction. Based on the analysis conducted, to enhance the effectiveness of the E-Filing System at KPP Pratama Pekanbaru Tampan, it is recommended that socialization and training programs for taxpayers be intensified and sustained, technological infrastructure be improved and enhanced, responsive technical assistance services be provided, periodic system evaluation and improvement be conducted, and feedback from taxpayers be collected and analyzed for further enhancement. The study implies that for the E-Filing System at KPP Pratama Pekanbaru Tampan to be more effective, several key areas need attention and improvement.

Keywords

E-Government; Tax Services; Effectiveness

Full Text:

PDF

References

Aksara, R. S. (2021). Analisis Implementasi E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak Kpp Pratama Jakarta Cilandak. Jurnal Ilmiah Bidang Keuangan Negara, 1.

Ambali, A. R. (2009). E-government policy: Ground issues in e-filing system. European Journal of Social Sciences, 11(2), 249-266.

Asnifah, S., & Fahriani, D. (2024). Pengaruh Penerapan E-Filing, E-Billing, Sanksi Perpajakan dan Pemadanan NIK terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Sidoarjo Selatan. JIIP-Jurnal Ilmiah Ilmu Pendidikan, 7(5), 4616-4628.

Azmi, A. C., & Bee, N. L. (2010). The Acceptance of the e Filing System by Malaysian Taxpayers: A Simplified Model. Electronic Journal of e-Government, 8(1), pp23-32.

Barimbing, S. B. S. (2023). Implementasi Program E-Filing Di Kantor Pelayanan Pajak Batam Dalam Upaya Meningkatkan Kualitas E-Government. Dialektika Publik, 7(2), 27-36.

Elasari, M., & Janrosl, V. S. E. (2024). Analysis Of E-Spt, E-Filing And E-Form Systems On Individual Taxpayer Compliance. Jurnal Cafetaria, 5(1), 262-269.

Goh, C. Y., Ong, J. W., Tan, S. Z., Goh, G. G. G., & Eze, U. C. (2012). E-service quality and user satisfaction toward E-filing. International Journal on Social Science, Economics and Art, 2(2), 50-54.

Kusumastuti, A., Khoiron, A. M., & Achmadi, T. A. (2020). Metode penelitian kuantitatif. Deepublish.

Lai, C., & Marques, A. J. L. (2024). Aspects that constitute citizens’ trust in e-government-A review and framework development. Multidisciplinary Reviews, 7(2), 2024023-2024023.

Lin, K. H., Shen, C. A., & Cheng, S. C. (2024). Applications of AI in Digital Governance Services for Local Taxes-a case of the Local Tax Bureau of Taichung City Government. In Proceedings of the 25th Annual International Conference on Digital Government Research (pp. 6-18).

Marliana, R., Suherman, M., & Almunawwaroh, M. (2015). Pengaruh Penerapan E-Filingn Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan Pada Kantor Pelayanan Pajak Pratama Kota Tasikmalaya. Media Riset Akuntansi, Auditing & Informasi, 15(1), 49-64.

Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. sage.

Rani, J. H. E., & Kalpana, G. (2024). Goods and Services Tax: A Study on Small Business Entities Taxpayers in Chennai. In International Conference on Digital Transformation in Business: Navigating the New Frontiers Beyond Boundaries (DTBNNF 2024) (pp. 4-17). Atlantis Press.

Rwakihembo, J., Oceng, P., Aryatwijuka, W., & Kule, J. B. (2024). Attitude towards Electronic Tax System and Value-Added Tax Compliance, the Mediating Effect of Adoption of the Electronic Tax System among Small and Medium Enterprises (SMEs) in Fort Portal City, Western Uganda. International Journal of Business Strategies, 9(1), 1-20.

Sigwejo, A., & Pather, S. (2016). A citizen‐centric framework for assessing e‐government effectiveness. The Electronic Journal of Information Systems in Developing Countries, 74(1), 1-27.

Simatupang, K. A. (2022). Implementasi Program E-Filing dalam Upaya Peningkatan Kualitas E-Government Kantor Pelayanan Pajak Pratama Batam Selatan (Doctoral dissertation, Prodi Administrasi Negara).

Sugiyono. (2008.). Metode penelitian pendidikan : (pendekatan kuantitatif, kualitatif dan R & D) / Sugiyono. Bandung :: Alfabeta,.

Zídková, H., Arltová, M., & Josková, K. (2024). Does the level of e‐government affect value‐added tax collection? A study conducted among the European Union Member States. Policy & Internet.

DOI: https://doi.org/10.24198/sosiohumaniora.v26i2.55651