Evaluation of Strategic Factors in the Implementation of the Online Tax System in DKI Jakarta Province
Efforts to Answer Challenges in the New Normal Era
- DOI
- 10.2991/aebmr.k.210928.035How to use a DOI?
- Keywords
- strategic factors, HOTFit models, online Tax System, DKI Jakarta Province
- Abstract
In the current New Normal era, service activities are conducted online to reduce the risk of a wider spread of the COVID-19 virus. The DKI Jakarta Provincial Government has provided online-based services for regional taxpayers through a website and a mobile application. However, there are still several challenges in implementing these services. This study analyzes the strategic factors that influence the DKI Jakarta online tax system’s implementation using the Human Organization Technology (HOT) Fit Model approach (2008). This research uses a quantitative approach by distributing questionnaires to 100 respondents who have used the DKI Jakarta Online Tax System in 2020. The result indicates that four strategic factors, namely influence the implementation of online tax policies in DKI Jakarta: 1) Support and response from the online system to taxpayers in using the online system (Service Quality); 2) Taxpayer’s perception of the benefits and convenience in using the online tax system (User Satisfaction); 3) Service provider organization (Environment); 4) Support from the system in fulfilling taxpayers’ rights and obligations (Net Benefit). Based on these findings, the DKI Jakarta Provincial Government can formulate a strategy to improve online-based services to address the New Normal era’s challenges.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Oktaviany Puspitalia AU - Inayati AU - Lucas Filberto Sardjono PY - 2021 DA - 2021/09/30 TI - Evaluation of Strategic Factors in the Implementation of the Online Tax System in DKI Jakarta Province BT - Proceedings of the 3rd Annual International Conference on Public and Business Administration (AICoBPA 2020) PB - Atlantis Press SP - 174 EP - 177 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210928.035 DO - 10.2991/aebmr.k.210928.035 ID - Puspitalia2021 ER -