Download fulltext HTML
Kusumastuti, H., Nur, T. F., Kasim, E., & Widodo, A. (2018). Evaluation of Tax Consultant Information System. KnE Social Sciences, 3(11), 1214–1223. https://doi.org/10.18502/kss.v3i11.2842

https://doi.org/10.18502/kss.v3i11.2842

statistics

  • 211 Abstract Views
  • 245 PDF Views
  • 0 HTML Views

authors

  • H Kusumastuti
    No author data available.
  • T F Nur
    No author data available.
  • E Kasim
    No author data available.
  • A Widodo
    No author data available.

Published Date

  • Aug 8, 2018

Evaluation of Tax Consultant Information System

KnE Social Sciences / The 2nd International Conference on Vocational Higher Education (ICVHE) 2017 / Pages 1214–1223

Abstract

The role of a tax consultant to support government-enhancing taxpayers’ compliance is significant in carrying out their rights and obligations, which will ultimately have an impact on the government income. There is a huge gap between the number of taxpayers and the tax consultants, therefore, the government is expected to enhance the role of tax consultants in order to obtain valid source of data and information. The Evaluation of Information Systems Service Tax Consultants (SIKOP) is a Tax Consultant Information System designed to meet those requirements. The SIKOP was conducted to determine the quality of the service of the SIKOP with the Service Quality (SERVQUAL) model, through the dimensions of tangibles, realibility, responsiveness, assurance and empathy. The research method used is a descriptive approach. Primary data were obtained through questionnaire, direct interview to informants and direct observation (observation) on the incidence in the field, while the secondary data were obtained from the published literature and related documents.


 


 


Keywords: e-Government, Tax Consultants, Service Quality (SERVQUAL)

References
[1] Douglas Holmes, 2001, eGov: eBusiness Strategies for Government, Nicholas Brealy Publishing, Londong


[2] e-Government – 2nd Administrative Reform Commission, arc.gov.in/11threp/ arc_11threport_ch2


[3] History and Development of e-Government, 2001, shodhganga.inflibnet.ac.in/.../ 10_chapter-3


[4] Laporan Tahunan Direktorat Jenderal Pajak Tahun 2012, www.Pajak.go.id


[5] Sultoni, SE, 2015, PER03/PJ/2015: Selamat Datang Era SPT Elektronik, Era Papperless!,Indonesian Tax, Review


[6] Tan and Cenfetelli, 2008, Building Citizen Trust towards E-Government Services: Do High Quality Websites Matter?, Conference Paper


[7] Zeithaml, Valerie, A, A. Parasuraman, and Leonard L. Berry, 1990, Delivering Quality Service (Balancing Customer Perceptions and Expectations), The Free Press, A Division of Macmillan, Inc, New York


[8] Peraturan Direktorat Jenderal Pajak No. PER 13/PJ/2015 Tentang Petunjuk Pelaksanaan Ketentuan Konsultan Pajak


[9] Evaluasi Layanan SPT Tahunan Elektronik, Elsie Sylviana Kasim, Titin Fachriah Nur, Jurnal Vokasi Indonesia, Vol. 4 No. 1, Januari – Juni 2016