An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers

Electronic Tax Filing or e-filing system has been regarded as one of the important egovernment initiatives to optimize the tax returns for a country. Indonesian government has put huge investment on the development of e-filing system and infrastructure, yet the rate of adoption is still low. Directo...

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Main Authors:	Aditiawarman, Umar, Kartiwi, Mira
Format:	Book
Language:	English
Published:	IIUM Press, International Islamic University Malaysia 2017
Subjects:	HJ Public Finance HJ2240 Revenue. Taxation T Technology (General)
Online Access:	http://irep.iium.edu.my/75205/ http://irep.iium.edu.my/75205/1/75205_An%20integrated%20model%20of%20E-Government%20adoption%20the%20case%20of%20electronic%20tax%20filing%20among%20Indonesian%20corporate%20taxpayers.pdf

id	iium-75205
recordtype	eprints
spelling	iium-752052019-11-06T01:28:23Z http://irep.iium.edu.my/75205/ An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers Aditiawarman, Umar Kartiwi, Mira HJ Public Finance HJ2240 Revenue. Taxation T Technology (General) Electronic Tax Filing or e-filing system has been regarded as one of the important egovernment initiatives to optimize the tax returns for a country. Indonesian government has put huge investment on the development of e-filing system and infrastructure, yet the rate of adoption is still low. Directorate General of Taxation (DJP) as e-filing service provider should have considered several aspects in increasing number of e-filing service subscribers including system, individual, government and social characteristics. Therefore, this study aims to explain e-filing acceptance and use among the corporate taxpayers by adopting several prominent technology adoption frameworks and theories such as Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT) and Perceived Characteristics of Innovating (PCI) as well as incorporating relevant factors such as trust, risk, security control, privacy protection and reputation into the research model. To better understand about e-filing implementation, a mix method approach involving survey study and semi-structured interview were conducted. A total of 156 respondents from different corporations participated in the survey study. IIUM Press, International Islamic University Malaysia 2017 Book PeerReviewed application/pdf en http://irep.iium.edu.my/75205/1/75205_An%20integrated%20model%20of%20E-Government%20adoption%20the%20case%20of%20electronic%20tax%20filing%20among%20Indonesian%20corporate%20taxpayers.pdf Aditiawarman, Umar and Kartiwi, Mira (2017) An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers. IIUM Press, International Islamic University Malaysia, Kuala Lumpur , Malaysia. ISBN 978-967-418-696-8
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HJ Public Finance HJ2240 Revenue. Taxation T Technology (General)
spellingShingle	HJ Public Finance HJ2240 Revenue. Taxation T Technology (General) Aditiawarman, Umar Kartiwi, Mira An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers
description	Electronic Tax Filing or e-filing system has been regarded as one of the important egovernment initiatives to optimize the tax returns for a country. Indonesian government has put huge investment on the development of e-filing system and infrastructure, yet the rate of adoption is still low. Directorate General of Taxation (DJP) as e-filing service provider should have considered several aspects in increasing number of e-filing service subscribers including system, individual, government and social characteristics. Therefore, this study aims to explain e-filing acceptance and use among the corporate taxpayers by adopting several prominent technology adoption frameworks and theories such as Technology Acceptance Model (TAM), Innovation Diffusion Theory (IDT) and Perceived Characteristics of Innovating (PCI) as well as incorporating relevant factors such as trust, risk, security control, privacy protection and reputation into the research model. To better understand about e-filing implementation, a mix method approach involving survey study and semi-structured interview were conducted. A total of 156 respondents from different corporations participated in the survey study.
format	Book
author	Aditiawarman, Umar Kartiwi, Mira
author_facet	Aditiawarman, Umar Kartiwi, Mira
author_sort	Aditiawarman, Umar
title	An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers
title_short	An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers
title_full	An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers
title_fullStr	An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers
title_full_unstemmed	An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers
title_sort	integrated model of e-government adoption the case of electronic tax filing among indonesian corporate taxpayers
publisher	IIUM Press, International Islamic University Malaysia
publishDate	2017
url	http://irep.iium.edu.my/75205/ http://irep.iium.edu.my/75205/1/75205_An%20integrated%20model%20of%20E-Government%20adoption%20the%20case%20of%20electronic%20tax%20filing%20among%20Indonesian%20corporate%20taxpayers.pdf
first_indexed	2023-09-18T21:46:24Z
last_indexed	2023-09-18T21:46:24Z
_version_	1777413478824280064

An integrated model of E-Government adoption the case of electronic tax filing among Indonesian corporate taxpayers

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