THE IMPACT OF INFORMATION SYSTEM SUCCESS AND TRUST MODEL TO ACCOUNT REPRESENTATIVES’ TASK (EMPIRICAL STUDY IN INDONESIAN TAX INFORMATION SYSTEM)

Susanti Widhiastuti, Kartika Cahya Kencana

Abstract


Purposes - This study was conducted to find empirical evidence on the success of public sector information system, specifically in Indonesian Tax Autority, DGT. In particular, this research conducted to investigate whether trustmodelcan be adobtedtoIS success model. Metodology - The data were collected by survey questionnaires through email and social media application among ARs in DGT. The responses of ARs were analyzed using SEM with varians approach, partial least square technique to test the hypotheses. Result -The result of this study indicates that mixing the two models can create new model of information system success model with trusting belief as intervening variable latent. All hypothesis indicate significant positifly interrelationship among latent variable. Implication -Practical implication of this research is used as an input for Board of Directors in DGT that the trust of information about tax payer condition is very important thing for all ARs who want to find the big tax potency. Otherwise, this research is useful for other government institutions to improve there is with inserting trust factor. Limitation -A mount of respondens is few caused by unadequate time for gathering datas. Future Research -It is suggested for next researchers to do the replicative research with the other working system environment and getting more respondents . This research used survey technic for gathering data with questionerry form, only internal validity can be reached out. The next research is hoped that the other focus, external validity can be tested. Originality-This study successfully put the trust model in IS success model by showing significant relationship among constructs.

Keywords


Issuccess Model, Ars, Trust Model, Indonesian Tax Information System,

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