THE IMPACT OF INFORMATION TECHNOLOGY ON TAXATION: CORPORATE TAXPAYERS' INTEREST IN USING DJP ONLINE SYSTEM

Abstract

Technology and information systems enable e-government processes to run more effectively and efficiently, changing organisations’ structure, people, processes, and regulations. DJP online is one of e-government strategies in Indonesia in the field of online taxation system. The purpose of this study is to examine the effect of Security and Privacy, Information Technology Readiness, System Speed, Perceived ease of use, and Performance Expectancy on the interest of Corporate Taxpayers in using DJP Online at KPP Pratama Jakarta Palmerah. The population of this study was 8,819 Corporate Taxpayers registered in KPP Pratama Jakarta Palmerah and the samples were 100 respondents from the population. This research used primary data obtained from a questionnaire. The results of this research show that Security and Privacy, Information Technology Readiness, Perceived ease of use, System Speed and Performance Expectancy have a significant positive influence on the interest of Corporate Taxpayers in using DJP Online facility at KPP Pratama Jakarta Palmerah.