THE DETERMINANTS OF A SUCCESSFUL IMPLEMENTATION OF E-RETRIBUTION PAYMENT SYSTEM: EVIDENCE FROM SLIPI MARKET OF JAKARTA

Authors

  • Ilham Condro Prabowo Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480
  • Syafa Kamilla Marwah Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

DOI:

https://doi.org/10.21512/jafa.v10i2.9964

Keywords:

E-Retribution, Delone & Mclean, Use, User Satisfaction, Net Benefits

Abstract

Payment of market retribution using E-Retribution makes it easier for traders in the market to settle their obligations. This study aims to determine the factors that influence the success of implementing E-Retribution using the Delone & Mclean IS Success Model. The present study used primary data using a questionnaire. Respondents to this study were 96 traders who used E-Retribution at Slipi Market, West Jakarta, by selecting using a purposive sampling method. The data analysis method used is PLS-SEM. The findings demonstrated that system, information, and service quality substantially impacted user satisfaction. However, system quality did not impact use, but the information and service quality significantly impacted use. After then, net benefits were significantly impacted by both use and user satisfaction.

Dimensions

Plum Analytics

Author Biographies

Ilham Condro Prabowo, Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

Accounting Department, School of Accounting, Bina Nusantara University

Jl. K. H. Syahdan No. 9, Kemanggisan, Palmerah Jakarta 11480 Indonesia; Phone +62 21 534 5830

Syafa Kamilla Marwah, Accounting Department, School of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480

Accounting Department, School of Accounting, Bina Nusantara University

Jl. K. H. Syahdan No. 9, Kemanggisan, Palmerah Jakarta 11480 Indonesia; Phone +62 21 534 5830

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Published

2023-12-07
Abstract 75  .
PDF downloaded 68  .