INFORMATION SYSTEM SUCCESS MODEL AND THE ROLE OF TRUSTING BELIEFS IN INDONESIAN TAX INFORMATION SYSTEM
HUTAJULU, RAJONTI (Adv.: Jay R. Rajasekera, Dr), Jay R. Rajasekera, Dr
This study conducted to find empirical evidence on the success of public sector information system, specifically in Indonesian Directorate General of Taxes. In particular, this research conducted to investigate whether the system quality, information quality, and service quality have a positive effect on trusting beliefs of DGT portal users. In addition, this research tries to find the effect of trusting beliefs on user satisfaction of DGT portal users, and also the relationship between user satisfaction and individual impact. The data were collected by survey questionnaires through email and social media application among Account Representative (AR) in Indonesian Directorate General of Tax (DGT). The responses of 79 AR were analyzed using a Structural Equation Modeling (SEM) technique to test the hypotheses. The result of this study indicates that system quality and information quality have no direct effect on trusting beliefs, while service quality positively affect trusting beliefs. Supports were found for the effects of trusting beliefs on user satisfaction, and user satisfaction on individual impact. These mix-results are likely to occur because of the nature of mandatory information system in public sector. Users do not have alternate information system to support their working activities. In addition, result from the survey also found that many of users considered system quality, information quality, and service quality of DGT information system are not as expected. Therefore, DGT still need to improve their system quality, information quality, and service quality to increase user trust toward DGT Portal. This improvement will create trust and lead to the increasing of user satisfaction, and furthermore will increase employees productivity.
Kata Kunci : Account Representative (AR), employees productivity, Directorate General of Tax (DGT), a Structural Equation Modeling (SEM), system quality, information quality, service quality, Indonesian Tax Information System
