Continuance Intention Use E-Filing : The Influence Quality Information, System, Service and Satisfaction as a Mediator
DOI:
https://doi.org/10.32534/jpk.v10i4.4957Abstract
Satisfaction with the use of the e-filing system can be used as a basis for users to continue to have the intention to use the system. Because if users are satisfied with the e-filing system, there is a strong possibility that they will continue to use the system. The aim of this research is to examine the role of information, system and service quality in influencing continued intention to use e-filing. Apart from that, this research also aims to test the role of satisfaction as a mediator between these factors on the intention to continue using e-filing. The population of this research is users of the E-Filing system for individual taxpayers at the Purwokerto Pratama Tax Service Office with a sample of 200 respondents. Research analysis was carried out using structural equation modeling (SEM) with a Partial Least Square (PLS) approach. The results of this research show that the variables of information, system, and service quality have a positive effect on continuance intention. This research also shows that the satisfaction variable mediates the relationship between information, system and service quality on continuance intention.
Keywords:
information quality, system quality, service quality, continuance intentionDownloads
References
Adjie, M., Mt, P., & Sukresna, M. (2021). DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL Adjie, M., Mt, P., & Sukresna, M. (2021). DENGAN KEPUASAN KONSUMEN SEBAGAI VARIABEL INTERVENING (Studi Pada Pengguna Dompet Digital (e-Wallet) OVO di Kota Semarang). DIPONEGORO JOURNAL OF MANAGEMENT, 10(1), 1–11. http://ejournal-s1.undip.ac.id/index.php/dbr
Arista, F. S., & Kuswanto, H. (2018). Virtual physics laboratory application based on the android smartphone to improve learning independence and conceptual understanding. International Journal of Instruction, 11(1), 1–16. https://doi.org/10.12973/iji.2018.1111a
Ayuni, A., Amanda, S. N. S., & Yusuf, A. (2021). Pengaruh E-Service Quality dan Brand Image Terhadap Continuance Usage Intention Platform DANA Dompet Digital oleh Generasi Y dan Z. Jurnal Sains Pemasaran Indonesia (Indonesian Journal of Marketing Science), 20(3), 196–211. https://doi.org/10.14710/jspi.v20i3.196-211
Bhattacherjee, A. (2001). Understanding Information Systems Continuance: An Expectation-Confirmation Model. MIS Quarterly, 25(3), 351. https://doi.org/10.2307/3250921
Cao, X., Yu, L., Liu, Z., Gong, M., & Adeel, L. (2018). Understanding mobile payment users’ continuance intention: a trust transfer perspective. Internet Research, 28(2), 456–476. https://doi.org/10.1108/IntR-11-2016-0359
Chen, S. C., Yen, D. C., & Hwang, M. I. (2012). Factors influencing the continuance intention to the usage of Web 2.0: An empirical study. Computers in Human Behavior, 28(3), 933–941. https://doi.org/10.1016/j.chb.2011.12.014
Cheng, Y. M. (2020). Quality antecedents and performance outcome of cloud-based hospital information system continuance intention. Journal of Enterprise Information Management, 33(3), 654–683. https://doi.org/10.1108/JEIM-04-2019-0107
Chiu, C. M., Hsu, M. H., Sun, S. Y., Lin, T. C., & Sun, P. C. (2005). Usability, quality, value and e-learning continuance decisions. Computers and Education, 45(4), 399–416. https://doi.org/10.1016/j.compedu.2004.06.001
Cruz-Jesus, F., Figueira-Alves, H., Tam, C., Pinto, D. C., Oliveira, T., & Venkatesh, V. (2023). Pragmatic and idealistic reasons: What drives electric vehicle drivers’ satisfaction and continuance intention? Transportation Research Part A: Policy and Practice, 170, 103626. https://doi.org/10.1016/j.tra.2023.103626
Da?han, G., & Akkoyunlu, B. (2016). Modeling the continuance usage intention of online learning environments. Computers in Human Behavior, 60, 198–211. https://doi.org/10.1016/j.chb.2016.02.066
DeLone, W. H., & McLean, E. R. (2003). The DeLone and McLean model of information systems success: a ten-year update. Journal of Management Information Systems, 19(4), 9–30.
Deng, Z., Lu, Y., Wei, K. K., & Zhang, J. (2010). Understanding customer satisfaction and loyalty: An empirical study of mobile instant messages in China. International Journal of Information Management, 30(4), 289–300. https://doi.org/10.1016/j.ijinfomgt.2009.10.001
Franque, F. B., Oliveira, T., & Tam, C. (2021). Understanding the factors of mobile payment continuance intention: empirical test in an African context. Heliyon, 7(8), e07807. https://doi.org/10.1016/j.heliyon.2021.e07807
Guo, Y. M., & Poole, M. S. (2009). Antecedents of flow in online shopping: a test of alternative models. Information Systems Journal, 19(4), 369–390. https://doi.org/10.1111/j.1365-2575.2007.00292.x
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a Silver Bullet. Journal of Marketing Theory and Practice, 19(2), 139–152. https://doi.org/10.2753/MTP1069-6679190202
Hatta Hambali, A. J. (2020). The Success of E-Filing Adoption during COVID 19 Pandemic: The Role of Collaborative Quality, User Intention, and User Satisfaction. Journal of Economics, Business, & Accountancy Ventura, 23(1). https://doi.org/10.14414/jebav.v23i1.2233
Hu, H.-H. (Sunny), Kandampully, J., & Juwaheer, T. D. (2009). Relationships and impacts of service quality, perceived value, customer satisfaction, and image: an empirical study. The Service Industries Journal, 29(2), 111–125. https://doi.org/10.1080/02642060802292932
Husin, H., Iqbal Jurusan Kesehatan Politeknik Negeri Jember Jember, M., & Balafif, S. (2021). Analisis Pengaruh Kualitas Website Ahligizi.id Menggunakan Webqual 4.0 dan Dampaknya Terhadap Continuance Intention Pengguna. In Jurnal Teknologi Informasi dan Terapan (J-TIT (Vol. 8, Issue 2). https://doi.org/10/25047/jtit.v8i2.243
Iivari, J. (2005). An empirical test of the DeLone-McLean model of information system success. ACM SIGMIS Database: The DATABASE for Advances in Information Systems, 36(2), 8–27. https://doi.org/10.1145/1066149.1066152
Iqbal, M. I. S. (2022). Pendidikan Karakter di Era Millenial. Al-Ikhtibar: Jurnal Ilmu Pendidikan, 9(2), 68–81. https://doi.org/10.32505/ikhtibar.v9i2.638
Kumala, D. C., Pranata, J. W., & Thio, S. (2020). PENGARUH PERCEIVED USEFULNESS, PERCEIVED EASE OF USE, TRUST, DAN SECURITY TERHADAP MINAT PENGGUNAAN GOPAY PADA GENERASI X DI SURABAYA. Jurnal Manajemen Perhotelan, 6(1), 19–29. https://doi.org/10.9744/jmp.6.1.19-29
Lee, K. C., Kang, I., & McKnight, D. H. (2007). Transfer from offline trust to key online perceptions: An empirical study. IEEE Transactions on Engineering Management, 54(4), 729–741. https://doi.org/10.1109/TEM.2007.906851
Li, Y., Duan, Y., Fu, Z., & Alford, P. (2012). An empirical study on behavioural intention to reuse e-learning systems in rural China. British Journal of Educational Technology, 43(6), 933–948. https://doi.org/10.1111/j.1467-8535.2011.01261.x
Lie, I., & Sadjiarto, A. (2013). FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT PERILAKU WAJIB PAJAK UNTUK MENGGUNAKAN E-FILING. In TAX & ACCOUNTING REVIEW (Vol. 3, Issue 2).
Lina Nurlaela. (2017). PENGARUH PENERAPAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA GARUT. Jurnal Wahana Akuntansi, 02(02), 001–008.
Liu, C.-T., Guo, Y. M., & Lee, C.-H. (2011). The effects of relationship quality and switching barriers on customer loyalty. International Journal of Information Management, 31(1), 71–79. https://doi.org/10.1016/j.ijinfomgt.2010.05.008
Maulana, J., & Marismiati, M. (2021). Pengaruh Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(2), 217–226. https://doi.org/10.46306/rev.v1i2.26
Noviandini, N. C. (2012). PENGARUH PERSEPSI KEBERMANFAATAN, PERSEPSI KEMUDAHAN PENGGUNAAN, DAN KEPUASAN WAJIB PAJAK TERHADAP PENGGUNAAN E-FILING BAGI WAJIB PAJAK DI YOGYAKARTA. Nominal, Barometer Riset Akuntansi Dan Manajemen, 1(1). https://doi.org/10.21831/nominal.v1i1.988
Oktrivina, A., Tinggi Ilmu Ekonomi Tunas Nusantara Jakarta, S., & Ekonomi dan Bisnis Universitas Jakarta, F. (2021). The Effect of System Quality, Information Quality and Service Quality on User Satisfaction of E-Learning System. In THE INTERNATIONAL JOURNAL OF BUSINESS REVIEW (THE JOBS REVIEW (Vol. 4, Issue 2).
Palullungan, D. (2022). PEMODELAN CONTINUANCE INTENTION DALAM KASUS PENGGUNAAN DOMPET DIGITAL DI KALANGAN MAHASISWA. JIEMS (Journal of Industrial Engineering and Management Systems), 15(2).
Peng, D. X., & Lai, F. (2012). Using partial least squares in operations management research: A practical guideline and summary of past research. Journal of Operations Management, 30(6), 467–480. https://doi.org/10.1016/j.jom.2012.06.002
PETTER, S., DeLONE, W., & McLEAN, E. R. (2013). Information Systems Success: The Quest for the Independent Variables. Journal of Management Information Systems, 29(4), 7–61. http://www.jstor.org/stable/43590100
Petter, S., & McLean, E. R. (2009). A meta-analytic assessment of the DeLone and McLean IS success model: An examination of IS success at the individual level. Information and Management, 46(3), 159–166. https://doi.org/10.1016/j.im.2008.12.006
Pratama, B. C., Wibowo, H., & Innayah, M. N. (2019). Intellectual Capital and Firm Performance in ASEAN: The Role of Research and Development. Journal of Accounting and Investment, 20(3). https://doi.org/10.18196/jai.2003126
Putri, N. A., & Tambun, S. (2018). Pengaruh Kualitas Sistem Perpajakan dan Sosialisasi Perpajakan Terhadap Kepuasan Pengguna E-Filing dengan Kepercayaan Terhadap Otoritas Perpajakan sebagai Variabel Moderating. Media Studi Ekonomi, 21(1).
Rafki, R., Lestari, R., Nofriadi, N., Oktarina, Y., & Mustika, N. (2023). FAKTOR YANG MEMPENGARUHI NIAT MENGGUNAKAN APLIKASI BELANJA SELULER DI KALANGAN GENERASI X: PENDEKATAN DENGAN APLIKASI UTAUT. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 3(1), 122–129.
Rahayu, F. S., Apriliyanto, R., Putro, P. W., Yogyakarta, A. J., Babarsari, J., & 55281, J. (2018). Analisis Kesuksesan Sistem Informasi Kemahasiswaan (SIKMA) dengan Pendekatan Model DeLone dan McLean. In Indonesian Journal of Information Systems (IJIS) (Vol. 1, Issue 1).
Rakhmadian, M., Hidayatullah, S., Respati, H., Budi, I., & Malang, U. (2017). ANALISIS KUALITAS SISTEM DAN KUALITAS INFORMASI TERHADAP KEPUASAN PEMAKAI SISTEM INFORMASI AKADEMIK DOSEN. In Seminar Nasional Sistem Informasi.
Roca, J. C., Chiu, C. M., & Martínez, F. J. (2006). Understanding e-learning continuance intention: An extension of the Technology Acceptance Model. International Journal of Human Computer Studies, 64(8), 683–696. https://doi.org/10.1016/j.ijhcs.2006.01.003
Saeed, K. A., Hwang, Y., & Yi, M. Y. (2003). Toward an Integrative Framework for Online Consumer Behavior Research. Journal of Organizational and End User Computing, 15(4), 1–26. https://doi.org/10.4018/joeuc.2003100101
Saluza, I., & Sartika, D. (2019). Pengembangan Model Keberlanjutan e-filing di Palembang Menggunakan Partial Least Square Structural Equation Models (PLS-SEM). JURNAL SISTEM INFORMASI BISNIS, 9(1), 94. https://doi.org/10.21456/vol9iss1pp94-102
Sienatra, K., Romauli Nainggolan, Deandra Vidyanata, Yuli Kartika Dewi, & I Gusti Bagus Yosia. (2021). PEMEDIASIAN PERSEPSI MANFAAT PADA KUALITAS KONTEN DAN DESAIN LEARNING MANAGEMENT SYSTEM TERHADAP INTENSI BELAJAR BERKELANJUTAN. E-Bisnis : Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 18–25. https://doi.org/10.51903/e-bisnis.v14i1.329
Stefanovic, D., Marjanovic, U., Deli?, M., Culibrk, D., & Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information and Management, 53(6), 717–726. https://doi.org/10.1016/j.im.2016.02.007
Sugiyono, P. (2016). Dr.(2016). metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta, Cv.
Theresia, N. M. M. D. T., & Wardana, I. M. (2019). PENGARUH PENGALAMAN BELANJA ONLINE, KEPUASAN PELANGGAN, DAN ADJUSTED EXPECTION TERHADAP NIAT MEMBELI KEMBALI MELALUI TRAVELOKA. E-Jurnal Manajemen Universitas Udayana, 8(8), 4899. https://doi.org/10.24843/EJMUNUD.2019.v08.i08.p07
Veeramootoo, N., Nunkoo, R., & Dwivedi, Y. K. (2018). What determines success of an e-government service? Validation of an integrative model of e-filing continuance usage. Government Information Quarterly, 35(2), 161–174. https://doi.org/10.1016/j.giq.2018.03.004
Wang, Y. S., & Liao, Y. W. (2008). Assessing eGovernment systems success: A validation of the DeLone and McLean model of information systems success. Government Information Quarterly, 25(4), 717–733. https://doi.org/10.1016/j.giq.2007.06.002
Wei, K.-M., Tang, Y.-T., Kao, Y.-C., Tseng, L.-C., & Wu, H.-H. (2017). Using an updated Delone and McLean model to assess the success of implementing the ward cleaning logistics system in a medical center. Journal of Statistics and Management Systems, 20(5), 965–976. https://doi.org/10.1080/09720510.2017.1338609
Yang, M., Shao, Z., Liu, Q., & Liu, C. (2017). Understanding the quality factors that influence the continuance intention of students toward participation in MOOCs. Educational Technology Research and Development, 65(5), 1195–1214. https://doi.org/10.1007/s11423-017-9513-6
Zagita, T. C., Handayani, P. W., & Budi, N. F. A. (2019). Analysis of Factors Affecting the Loyalty of Using Online Health Services : Case Study of Alodokter. http://jurnal.unmer.ac.id/index.php/jbm
Zeithaml, V., Bitner, M. J., & Gremler, D. D. (1996). Services Marketing: Integrating Customer Focus Across the Firm.
Zheng, Y., Zhao, K., & Stylianou, A. (2013). The impacts of information quality and system quality on users’ continuance intention in information-exchange virtual communities: An empirical investigation. Decision Support Systems, 56(1), 513–524. https://doi.org/10.1016/j.dss.2012.11.008
Zhou, T. (2013). An empirical examination of continuance intention of mobile payment services. Decision Support Systems, 54(2), 1085–1091. https://doi.org/10.1016/j.dss.2012.10.034
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Jurnal Proaksi
This work is licensed under a Creative Commons Attribution 4.0 International License.