A iyan o, Dodik; Dewi, Ayu A yis a; Pa amadani, Rizky Bagus; Pa amadina, Aulia
Ayu
A icle
De e minan s o ax compliance and hei impac on
a sus ainable in o ma ion socie y: an in es iga ion o
MSMEs
Cogen Business & Managemen
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Sugges ed Ci a ion: A iyan o, Dodik; Dewi, Ayu A yis a; Pa amadani, Rizky Bagus; Pa amadina, Aulia
Ayu (2024) : De e minan s o ax compliance and hei impac on a sus ainable in o ma ion socie y:
an in es iga ion o MSMEs, Cogen Business & Managemen , ISSN 2331-1975, Taylo & F ancis,
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De e minan s o ax compliance and hei
impac on a sus ainable in o ma ion socie y: an
in es iga ion o MSMEs
Dodik A iyan o, Ayu A yis a Dewi, Rizky Bagus Pa amadani & Aulia Ayu
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Cogen Business & ManageMen
2024, VoL. 11, no. 1, 2414856
De e minan s o ax compliance and hei impac on a sus ainable
in o ma ion socie y: an in es iga ion o MSMEs
Dodik A iyan oa , Ayu A yis a Dewia, izky Bagus pa amadanib and
Aulia Ayu pa amadinaa
aDepa men o accoun ing, udayana uni e si y, Denpasa , indonesia; bDepa men o in o ma ic enginee ing, B awijaya
uni e si y, Malang, indonesia
ABSTRACT
he use o in o ma ion communica ion echnology o ax epo ing has an impo an
ole in inc easing economic g ow h and people’s quali y o li e. his esea ch aims o
e alua e he success o in o ma ion sys ems and us in he go e nmen on usage and
use sa is ac ion, as well as he impac on ax compliance. he success o in o ma ion
sys ems consis s o h ee a iables, namely in o ma ion, se ice, and sys em quali y. his
esea ch also in ol es gende , educa ion, and age as mode a ing a iables. subsequen ly,
his s udy in es iga es whe he ax compliance has an impac on a sus ainable
in o ma ion socie y. his esea ch was conduc ed on mic o, small, and medium business
axpaye s in Bali p o ince, indonesia. Da a collec ion was ca ied ou by dis ibu ing
su ey ques ionnai es, wi h 128 axpaye s pa icipa ing in his esea ch. pls-seM was
hen used o es he hypo hesis. his s udy ound ha he ax epo ing sys em’s
quali y has a posi i e e ec on usage and use sa is ac ion, while us in he go e nmen
has no e ec . howe e , his s udy e eals ha gende , educa ion le el, and age ha e
no signi ican e ec on he ela ionship be ween usage and sa is ac ion o e- iling use s
and axpaye compliance. Fu he mo e, he esul s show ha usage and use sa is ac ion
ha e a posi i e e ec on ax compliance, which in u n a ec s he sus ainable
in o ma ion socie y. his esea ch has implica ions in e ms o he impo ance o
imp o ing he quali y o he ax epo ing sys em in indonesia in ealizing a sus ainable
socie y.
1. In oduc ion
Adop ion o in o ma ion echnology (i ) is c ucial o c ea ing a sus ainable in o ma ion socie y (sis),
which comp ises en i onmen al, economic, cul u al, social, and poli ical issues (Ziemba, 2018). All socie al
s akeholde s, pa icula ly go e nmen uni s and public adminis a ion, can help o e come his p oblem
by u ilizing an in o ma ion sys em (is) and i o p o ide public and adminis a i e se ices o known as
e-go e nmen (g an & chau, 2005). he use o e-go e nmen has been shown o boos anspa ency,
ci izens’ us , and ci izens’ pe cep ions o he pe o mance o public se ices (g immelikhuijsen e al.,
2013; lee e al., 2011).
he go e nmen and s akeholde s con inue o encou age he s eng hening o he na ional economic
ounda ion by se ing as one o he p io i ies he digi al ans o ma ion agenda o mic o, small, and
medium en e p ises (MsMes) which a e he backbone o he indonesian economy. one o m o
e-go e nmen is e- iling, which is used o ax epo ing by axpaye s in indonesia. he Di ec o a e
gene al o axa ion has c ea ed an e- iling sys em o ease MsMe axpaye s when hey ca y ou ax
epo ing ( ee amoo oo e al., 2018). e- iling as a o m o e-go e nmen can educe cos s o axpaye s
and he go e nmen (schaupp & ca e , 2010) as well as b ing ne bene i s (Delone & Mclean, 2003;
pu a e al., 2022). he use o e- iling should be app ecia ed and encou aged because i will inc ease
© 2024 he au ho (s). Published by in o ma uK Limi ed, ading as aylo & F ancis g oup
CONTACT Dodik a iyan o [email p o ec ed].id Depa men o accoun ing, udayana uni e si y, Denpasa , indonesia
h ps://doi.o g/10.1080/23311975.2024.2414856
his is an open access a icle dis ibu ed unde he e ms o he C ea i e Commons a ibu ion License (h p://c ea i ecommons.o g/licenses/by/4.0/), which
pe mi s un es ic ed use, dis ibu ion, and ep oduc ion in any medium, p o ided he o iginal wo k is p ope ly ci ed. he e ms on which his a icle has been
published allow he pos ing o he accep ed Manusc ip in a eposi o y by he au ho (s) o wi h hei consen .
ARTICLE HISTORY
ecei ed 21 Janua y 2024
e ised 11 sep embe
2024
Accep ed 5 oc obe 2024
KEYWORDS
e- iling; Delone and
Mclean success model;
ax compliance;
sus ainable in o ma ion
socie y; MsMes
SUBJECTS
Business, managemen
and accoun ing; inance;
indus y and indus ial
s udies
2 D. A iYAn o e Al.
awa eness and bene i he communi y as use s o e- iling and he go e nmen he eby c ea ing ax
compliance (san haname y & amayah, 2013). u ilizing e- iling o da a p ocessing is a means o educ-
ing ax isks, in addi ion o economic isks and ax legal unce ain y (neuman e al., 2019).
on he o he hand, he popula i y and use ulness o e- iling o MsMe axpaye s and he go e nmen
is ea ed o be less han op imal (ghobakhloo & ang, 2015; schaupp & ca e , 2010). e idence om
indonesia has e ealed ha he amoun MsMes con ibu e o ax e enue emains low. o 64 million
MsMe business uni s in indonesia, only 2.3 million ha e axpaye iden i ica ion numbe s, and none o
hem ha e paid and epo ed axes egula ly (hamida & Wijaya, 2022). he low con ibu ion o MsMes
o ax e enues in indonesia could ha e an impac on he ailu e o c ea e an sis and will esul in go -
e nmen guidance and subsidies o MsMes no being on a ge .
in pa icula , his esea ch in es iga es he success o e- iling wi h he in o ma ion sys em success
model om Delone and Mclean (2003) and has eplaced ne bene i s wi h axpaye compliance is
Widya i e al. (2021), and i s ole in ealizing a sus ainable in o ma ion socie y om he poin o iew o
MsMe use s in Bali. MsMes in Bali con ibu e o 61 pe cen o he na ion’s g oss domes ic p oduc (gDp).
he e o e, i in es iga es ac o s ha can in luence he success o e- iling adop ion in inc easing MsMe
axpaye compliance, and i s impac on ealizing an sis is becoming c ucial.
he e a e se e al hings ha a e he ocus and mo i a ion in his s udy. Fi s , he ne bene i a iable
in he model de eloped by Delone and Mclean (2003) o indi idual pe o mance as well as o ganiza-
ional pe o mance (Delone & Mclean, 1992) adap ed o he goal o ease o use and he use o e- iling
o axpaye s, namely axpaye compliance (Widya i e al., 2021). second, he e is he addi ion o us o
he e-go e nmen a iable. esea ch by Azmi and Aziz (2015) and Mahmood e al. (2019) explains ha
us is a signi ican and majo challenge o go e nmen s in de eloping coun ies when implemen ing
e-go e nmen p ojec s. use s’ us can posi i ely in luence he use o e- iling sys ems in de eloping
coun ies (Munyoka & Maha aj, 2019), especially he Balinese people who a e communal.
hi d, he model o Delone and Mclean (2003) is de eloped by adding he mode a ing a iables
gende , le el o educa ion, and age. he gende mode a o a iable is included in his esea ch because
women in Bali ha e signi ican esponsibili ies in ca ying ou eligious and cul u al ac i i ies, as well as
pu suing hei ca ee s (Komalasa i e al., 2019). in addi ion, MsMe businesses a e ini ia ed by indi iduals
wi h a good unde s anding o business (as a p oxy o he le el o educa ion) and by young people who
enjoy challenges (as a p oxy o age).
Finally, sus ainabili y concep s and esea ch a e de eloped acco ding o he con ex , such as social
media adop ion linked o MsMes’ sus ainabili y (Amoah, egala, e al., 2023), he compe i i e sus ainabili y
o MsMes in ou ism social media in eg a ion and MsMes’ sus ainabili y oppo uni ies (B uce e al., 2023),
and social ma ke ing and MsMes’ sus ainabili y (pa ma e al., 2021). his esea ch con ibu es by high-
ligh ing he impo ance o he implemen a ion o e- iling as a basis o MsMes ax compliance o c ea e
a sus ainable in o ma ion socie y.
2. Li e a u e and hypo heses
A sus ainable in o ma ion socie y (sis) is a new phase o de elopmen ha has a signi ican impac on
enhancing public in o ma ion and se ices p o ided o all s akeholde s and yields bene i s in e ms o
en i onmen al p o ec ion (ecological sus ainabili y), economic g ow h (economic sus ainabili y),
socio-cul u al de elopmen (socio-cul u al sus ainabili y), and go e nance (poli ical sus ainabili y) (Ziemba,
2018). he use o in o ma ion echnology is one o he mos impo an ools o building an sis (Amoah,
B uce, e al., 2023). on he o he hand, a s udy by g unwald (2007) shows ha he ela ionship be ween
echnology and sus ainabili y is ambi alen . Al hough g unwald (2007) a gues ha echnology adop ion
is conside ed o be he eason o many sus ainabili y p oblems, i is also conside ed o be a di ec solu-
ion o a leas one ea u e o he solu ion o sus ainabili y issues. he use o echnology can be used
o limi en i onmen al pollu ion and dis o ion, and hus con ibu e o an sis.
esea ch on he success o echnology adop ion was begun by Delone and Mclean (1992) and was
la e upda ed (Delone & Mclean, 2003). he success o is adop ion is ca ego ized in o h ee le els o
axonomies. A he echnical le el, i is assessed in e ms o p oduc ion and is he cons uc o sys em
quali y. A he seman ic le el, i is examined in e ms o he p oduc and is he cons uc o in o ma ion
cogen Business & MAnAgeMen 3
quali y. A he le el o e ec i eness o in luence, i is analyzed in e ms o eceip and powe o he
ecipien . his becomes he cons uc s o usage, use sa is ac ion, indi idual impac , and o ganiza-
ional impac .
Delone and Mclean (1992, 2003) p esen a model ha is used o e alua e he success o he in o -
ma ion sys em. he model o Delone and Mclean (1992) is cons uc ed om six la en a iables, namely
sys em quali y, in o ma ion quali y, use sa is ac ion, usage, indi idual impac , and o ganiza ional
impac . hen, in 2003, he Delone and Mclean model was enewed by adding se ice quali y as a
la en a iable and inco po a ing he a iables o la en indi idual impac and o ganiza ional impac
in o a ne bene i . p e ious esea ch had e alua ed he success o si wi h he Delone and Mclean
model in e-go e nmen o e- iling (c. chen, 2010; J. chen e al., 2015; liang & lu, 2013; ee amoo oo
e al., 2018; ehman e al., 2023). Based on Delone and Mclean (2003), his esea ch adds he cons uc
o se ice quali y and changes he cons uc s o indi idual impac and o ganiza ional impac o a ne
bene i .
MsMes ha a e able o cap u e po en ial ma ke s in he u u e will be hose ha u ilize in o ma ion
and communica ions echnology (ic ) in hei business (Qosasi e al., 2019). in his ein, MsMe axpaye
compliance is expec ed o build sis so ha ax incen i es and go e nmen guidance o MsMes can be
sus ainable and on a ge . he da abase used is he MsMe axpaye iden i ica ion numbe which is
epo ed by e- iling. e- iling as a ool ha u ilizes ic can build compe i i e sus ainabili y p ac ices
(Amoah, egala, e al., 2023), MsMe sus ainabili y (B uce e al., 2023), and sis (A iyan o e al., 2022; Ziemba
e al., 2013). Meanwhile, some ci izens ha e no o do no use online se ices and e-go e nmen appli-
ca ions (schaupp & ca e , 2010) his condi ion is caused by a lack o us in he ans e o in o ma ion
online (Abu-shanab, 2014). he e o e, us is an impo an aspec o e-go e nmen implemen a ion and
will be used as a ecommenda ion om one use o ano he (Alzah ani e al., 2019) o wo d o mou h.
esea ch by Mellouli e al. (2020) inds ha in o ma ion quali y posi i ely a ec s he usage o e- iling.
he esul s o esea ch by am and oli ei a (2017), shim and Jo (2020), and am e al. (2020) show ha
in o ma ion quali y has a signi ican ela ionship wi h usage and use sa is ac ion. in addi ion, he e is
also an indi ec e ec o in o ma ion quali y on ne bene i s media ed h ough use sa is ac ion. simila
esul s ha e also been ound by chumsomba (2014), in MsMes (p asojo & p a omo, 2015), in he ail
icke sys em ( ukmiya i & Budia ha, 2015) in he use o accoun ing so wa e, as well as Mas’ud & uma
(2019) who ound ha he in o ma ion quali y has a posi i e e ec on use sa is ac ion in he se ice
sec o . Alk aiji (2021) p o es ha pe cep ions o in o ma ion quali y a ec he usage o e-go e nmen in
saudi A abia. his is in con as o esea ch by ee amoo oo e al. (2018) who show ha he quali y o
in o ma ion has no e ec on con inuance in en ion and use sa is ac ion wi h he e- iling sys em in
Mau i ius.
he e o e, i he ou pu o he e- iling sys em is comple e, ele an , accu a e, on ime, and p o ides
good in o ma ion, use us and sa is ac ion will be achie ed. his condi ion will encou age axpaye s o
use he e- iling sys em. hen, he in ensi y o use will inc ease.
h1: in o ma ion quali y has a posi i e e ec on he usage o e- iling sys ems.
h2: in o ma ion quali y has a posi i e e ec on use sa is ac ion o he e- iling sys em.
sys em quali y has a signi ican impac on sys em usage and use sa is ac ion (Delone & Mclean,
2003; Delone & Mclean, 1992). he be e he sys em quali y in p ocessing da a in o use ul in o ma ion,
he mo e people will use he sys em since i is el ha i makes comple ing asks easie . Because he
e- iling sys em quali y is easy, as , eliable, and lexible, i will make people use i epea edly in he
u u e ( jen e al., 2019). he sys em quali y depends on he needs o each use .
esea ch by c. chen (2010) measu es he sys em quali y using h ee sub-dimensions, namely access,
in e ac i i y, and ease o use. he s udy by ee amoo oo e al. (2018) inds a posi i e ela ionship be ween
sys em quali y wi h he use o and use sa is ac ion wi h he online ax iling sys em in Mau i ius as well.
his is in line wi h he esea ch by s. K. . Zaidi, hende son, e al. (2017) and F. Zaidi, Azlina, e al. (2017)
ha s a es ha he sys em quali y cons uc ed wi h unc ionali y and esponsi eness is a de e minan o
e- iling use sa is ac ion in india and Malaysia. Acco ding o chiu e al. (2016) sys em quali y has a pos-
i i e e ec on use sa is ac ion. his means ha he appea ance o sea ch esul s on mobile de ices,
4 D. A iYAn o e Al.
pe o mance, and smoo h ope a ion ha e a posi i e e ec on use sa is ac ion. he e o e, imp o ing he
sys em quali y is needed o inc ease use sa is ac ion.
A good sys em will a ec he usage o and use sa is ac ion wi h he e- iling sys em. A good sys em
will make use s eel com o able using i , making i possible o hem o use i equen ly, and hey will
be sa is ied wi h he sys em when submi ing ax e u ns.
h3: sys em quali y has a posi i e e ec on he usage o he e- iling sys em.
h4: sys em quali y has a posi i e e ec on use sa is ac ion wi h he e- iling sys em.
esea ch by am e al. (2020) shows ha he use o e-comme ce is in luenced by he se ice quali y
in he eu opean union. shahzad e al. (2021) examined he impac o co iD-19 on highe educa ion
e-lea ning in Malaysia wi h he ull model and dis inguished he male and emale s uden models. he
esea ch s a es ha he se ice quali y o e-lea ning se ices has an e ec on he usage o and use
sa is ac ion wi h e-lea ning po als. i can be said ha he be e he se ice quali y, he highe he
in ensi y o he usage o he e-lea ning sys em among s uden s. i is s eng hened by he esea ch o
ehman e al. (2023) which explains ha he e is a posi i e in luence o se ice quali y on pe cei ed use,
use o e-go e nmen , and use sa is ac ion. in con as , esea ch by ee amoo oo e al. (2018) shows ha
con inuance usage in en ion is no a ec ed by se ice quali y.
esea ch by am and oli ei a (2017) con i ms ha se ice quali y has a di ec e ec on cus ome
sa is ac ion by conside ing a mo e comp ehensi e se ice model in he con ex o m-banking. howe e ,
se ice quali y has no e ec on usage; shim and Jo (2020) s a e ha se ice quali y has a signi ican
ela ionship wi h euse and use sa is ac ion, and ne bene i s can be achie ed indi ec ly h ough use
sa is ac ion and euse. his is suppo ed by he esul ha shows ha se ice quali y is a de e minan o
e-go e nmen and e- iling use sa is ac ion. he e o e, i he quali y o se ice p o ided by he sys em
p o ide o he use o e- iling is ge ing be e , he axpaye will eel happie and mo e sa is ied wi h
he use o he sys em. he e o e, hey in end o use he sys em con inuously.
h5: se ice quali y has a posi i e e ec on he usage o he e- iling sys em.
h6: se ice quali y has a posi i e e ec on use sa is ac ion wi h he e- iling sys em
he heo y o belie de eloped by Maye e al. (1995) elabo a es ha us is mo i a ed by he h ee
mos impo an ac o s, namely abili y, bene olence, and in eg i y. in an in o ma ion sys em, use s mus
us no only he websi e bu also he o ganiza ion and in as uc u e behind i (Beldad e al., 2010).
us is a signi ican challenge o go e nmen s in de eloping coun ies when implemen ing e-go e nmen
p ojec s. us in e-go e nmen e e s o indi idual belie s and expec a ions o e-go e nmen . se e al
s udies ha e in es iga ed he e ec o us in e-go e nmen on sys em usage. Acco ding o esea ch by
Fakhou y and Aube (2015), us in he in e ne and go e nmen ha e a signi ican e ec on he usage
o e-go e nmen . esea ch by F anque e al. (2022) which shows ha us a ec s he use and use s’
con inued in en ion o mobile paymen se ices. Acco ding o a s udy by con e as and pe ez (2018),
he e is a posi i e ela ionship be ween he le el o us in e-go e nmen in eu opean coun ies. i can
be said ha he highe he le el o us in e-go e nmen , he highe he use o e-go e nmen se ices
and ice e sa. in con as , ca e e al. (2011); and san a e al. (2019) ind us has no e ec on he use
and sa is ac ion o e-go e nmen use s.
us plays a c ucial ole in he implemen a ion and adop ion o e-go e nmen because, wi h us ,
ci izens may eel com o able in e ac ing wi h he go e nmen digi ally. his lack o us can hinde he
op imal ealiza ion o e-go e nmen bene i s and lead o esis ance wi hin he communi y. esea ch by
Azmi and Aziz (2015) and Mahmood e al. (2019) explains ha us is a signi ican and majo challenge
o go e nmen s in de eloping coun ies when implemen ing e-go e nmen p ojec s. people in de elop-
ing coun ies p e e con en ional o ace- o- ace me hods o ul ill hei ax obliga ions, compa ed o
e-go e nmen se ices, such as e- iling. us in he go e nmen can inc ease us in e- iling websi es
( jen e al., 2019). A s udy by Khan e al. (2021) shows a signi ican ela ionship be ween e-go e nmen
us in pe cei ed use ulness and in en ion o pa icipa e. us in e-go e nmen will inc ease he usage
o e-go e nmen se ices (Munyoka & Maha aj, 2019) con inuously, so use sa is ac ion will be eached
cogen Business & MAnAgeMen 5
(Alzah ani e al., 2019). ci izen sa is ac ion wi h and use o e- iling a e in luenced by us in using e- iling
o epo MsMes’ axes. he e o e, use us can posi i ely in luence he use o e- iling sys ems in de el-
oping coun ies, especially among he Balinese people who ha e a s ong sense o communi y.
h7: us in e-go e nmen has a posi i e e ec on he usage o he e- iling sys em.
h8: us in e-go e nmen has a posi i e e ec on use sa is ac ion wi h he e- iling sys em.
esea ch on axpaye sa is ac ion wi h online ax e- iling has been conduc ed ( jen e al., 2019),
on how use sa is ac ion impac s indi idual and o ganiza ional pe o mance (Delone & Mclean,
1992), and on ne bene i ( am & oli ei a, 2017). esea ch by Widya i e al. (2021) demons a es ha
axpaye s who a e sa is ied wi h e- iling will eel encou aged o comply wi h e- iling. esea ch by
p amani a e al. (2020) also changes he ne bene i s a iable o a mo e speci ic a iable ela ed o
axpaye compliance using e- iling. i has been disco e ed ha using he e- iling sys em has a pos-
i i e e ec on ax compliance. Fu he mo e, esea ch by Masunga e al. (2021) shows ha he in en-
ion o use and sa is ac ion o use s o he elec onic ax sys em has a posi i e e ec on axpaye
compliance beha io in anzania.
esea ch by aing and chang (2021) examined he de e minan s o axpaye compliance by ocusing
on he heo y o planned beha io ( pB). he esul s show ha pe cei ed beha io con ol, which is
p oxied by ax complexi y, a ec s in en ional non-compliance. Meanwhile, he s udy by ound ha he
usage o and use sa is ac ion wi h e- iling a ec ed axpaye compliance. hus, highe usage and use
sa is ac ion because easy epo ing h ough e- iling can inc ease ax compliance.
h9: he usage o he e- iling sys em has a posi i e e ec on axpaye compliance.
h10: use sa is ac ion wi h he e- iling sys em has a posi i e e ec on axpaye compliance.
some esea che s ha e examined gende oles because i can be said ha women and men beha e
di e en ly in all condi ions, including in e ms o indi idual ax compliance (B une e al., 2017).
esea ch by A iyan o e al. (2020) shows ha sex di e ences esul in di e ences in ax e asion.
Women end o beha e mo e submissi ely han men. gene ally, women main ain highe e hical s an-
da ds, whe eas men end o be mo e da ing in ax e asion. esea ch by B une e al. (2017) ob ained
e idence ha women a e mo e complian when epo ing hei income o ax pu poses in eu opean
coun ies. in con as , Ki chle and Maciejo sky (2001) s a e ha men a e mo e obedien in ul illing
hei ax obliga ions. aing and chang (2021) use some demog aphic a iables as con ol a iables
(age, educa ion, gende , and occupa ion). Meanwhile, . enka esh e al. (2003) and . enka esh e al.
(2012) also use demog aphic a iables (age, educa ion, and gende ) as mode a ing a iables. i can be
said ha emale axpaye s end o be obedien and consciencious in ax compliance o ha e eelings
o guil i hey a e no complian . he mode a o a iable is essen ial in his con ex because MsMes
a e ypically ini ia ed by men who ha e a good unde s anding o business (as a p oxy o he le el o
educa ion) and young indi iduals who enjoy challenges. Besides ha , axpaye compliance is a psy-
chological con ac be ween he axpaye and he go e nmen . he e o e, i is impo an o examine
he e ec o gende as a mode a ing a iable on he use o in o ma ion sys ems and is based on he
u Au 1 and u Au 2 heo ies.
h11, 12, 13: gende , le el o educa ion, and age mode a e he e ec o usage o he e- iling sys em on ax
compliance.
h14,15,16: gende , le el o educa ion, and age mode a e he e ec o use sa is ac ion wi h e- iling on ax
compliance.
he e is esea ch on ic adop ion wi h a sus ainable in o ma ion socie y (Ziemba, 2019) and he suc-
cess ul adop ion o in o ma ion sys ems and i wi h a sus ainable in o ma ion socie y (A iyan o e al.,
2022; pa ma e al., 2021). esea ch conduc ed by susan o and Aljoza (2015) s a es ha e-go e nmen
could inc ease he e iciency o public adminis a ion, he a o dabili y o b oade go e nmen se ices,
he accoun abili y and anspa ency o public se ices, and public us in go e nmen . i i is ela ed o
MsMe axpaye compliance using e- iling, MsMes’ business in o ma ion can be con inuously egis e ed
6 D. A iYAn o e Al.
and p ope ly in eg a ed. Finally, coaching, p o iding inancial incen i es, and ax incen i es o MsMes
a e igh on a ge , and a sis is o med.
h17: ax compliance in luences he sus ainable in o ma ion socie y
Based on he li e a u e e iew, he esea ch model o his s udy was pu oge he , as shown in
Figu e 1.
3. Resea ch me hod
his s udy was conduc ed h ough an online ques ionnai e using google Fo ms and dis ibu ed ia MsMe
associa ions in he indonesian p o ince o Bali. his s udy, in o med consen was ob ained om all pa ici-
pan s be o e hei in ol emen . he consen p ocess in ol ed clea ly explaining he pu pose o he s udy,
p ocedu es, po en ial isks, and bene i s. pa icipan s we e gi en he choice o ei he ag ee o decline pa ic-
ipa ion. he w i en consen p ocess was ho oughly documen ed, and pa icipan s we e assu ed o hei igh
o wi hd aw om he s udy a any ime wi hou any epe cussions. he popula ion o his s udy comp ises
MsMe axpaye s in he p o ince. MsMes ha e become he dominan sec o in Bali and he g ow h o MsMes
du ing he c isis caused by he co iD-19 pandemic has demons a ed he abili y o he p o ince’s MsMes o
inno a e in o de o sus ain hei businesses in he long e m. he classi ica ion o MsMe axpaye s is busi-
nesses wi h a u no e o unde iD 4.8 billion a yea , as well as ac i e and egis e ed a he p ima y ax
se ice o ice (p so). Based on go e nmen egula ions (pp 23/2018 and pp 55/2022), MsMes in indonesia
a e only subjec o a inal income ax o 0.5% acco ding o hei cumula i e u no e . i MsMes a e indi idual
axpaye s wi h a yea ’s cumula i e u no e o less han iD 500 million, income ax will no be imposed.
his s udy has been ce i ied ega ding i s e o s o p o ec he human igh s and wel a e o i s
esea ch subjec s by he e hics commi ee o udayana uni e si y. in conduc ing he su ey, he au ho s
con eyed he objec i es o his esea ch and gua an eed he con iden iali y o he esponden s’ iden i-
ies. his is done so ha esponden s a e en husias ic abou sha ing in o ma ion and ideas com o ably
and ee o s ess (coope & schindle , 2014).
he sampling echnique used is p opo ional sampling o balanced sampling, namely aking ep esen-
a i es o MsMes om each egency and ci y (hai e al., 2019). he de e mina ion o a ep esen a i e
sample is based on he minimum sample c i e ia o su ey esea ch using pa ial leas squa es s uc u al
equa ion modeling (pls-seM) es ablished by Ba clay e al. (1995), known as he ‘10- imes ule’. Because
his s udy has eigh la en a iables, he minimum sample size ob ained should he e o e be 80.
Addi ionally, using he g*powe applica ion based on he F- es , a minimum sample size o 107 is
Figu e 1. Resea ch model.
cogen Business & MAnAgeMen 7
ob ained. he sample size es ed wi h he app op ia e s uc u al equa ion modeling (seM) is be ween
100-200 (hai e al., 2019) so he e we e 441 copies o he ques ionnai e dis ibu ed o his s udy
because he a e age esponse a e is 20%. he sampling echnique used is p opo ional sampling o
balanced sampling, namely aking ep esen a i es o MsMes om each egency and ci y (hai e al.,
2019). he e we e 441 esponden s o his s udy om a ious egencies. he de ails o he o al popula-
ion a e p esen ed in able 1.
in his s udy, he esea ch da a we e collec ed h ough ques ionnai es dis ibu ed in pe son and online
ia google Fo ms. All a iables we e measu ed by using a 5-poin like scale whe e 1 = s ongly dis-
ag ee, 2 = disag ee, 3 = doub , 4 = ag ee, and 5 = s ongly ag ee. hen, he hypo hesis was es ed wi h
pls-seM (hai , 2019). Fo he analysis using pls, h ee s ages o es ing can be ca ied ou ; hey a e ou e
model analysis, inne analysis, and hypo hesis es ing.
he exogenous a iables in his s udy consis o in o ma ion Quali y (iQ) (Delone & Mclean, 2003; J.
chen e al., 2015; An onopoulou & Ko silie is, 2019; Mellouli e al., 2020), sys em Quali y (syQ)
(An onopoulou & Ko silie is, 2019; Delone & Mclean, 2003; eo, 2008), se ice Quali y (se Q) (An onopoulou
& Ko silie is, 2019; Delone & Mclean, 2003; Mellouli e al., 2020), and us in he go e nmen ( ieg)
( eo, 2008; J. chen e al., 2015). Meanwhile, endogenous a iables a e a iables ha a e a ec ed o
become a esul because o he independen a iables (hai e al., 2019); hey a e usage (u) (Delone &
Mclean, 2003; Mellouli e al., 2020), use sa is ac ion (us) (Delone & Mclean, 2003; Mellouli e al., 2020),
ax compliance ( c) (Do e al., 2022; Kochano a e al., 2020; se yoko e al., 2023; aing & chang, 2021),
and sus ainable in o ma ion socie y (sis) (A iyan o e al., 2022; Mellouli e al., 2020; Ziemba, 2019).
4. Resul
he esea ch da a we e collec ed h ough ques ionnai es dis ibu ed in pe son and online ia google
Fo ms. Be o e dis ibu ion o he MsMe esponden s, he ques ionnai e was es ed o alidi y and eli-
abili y (hai e al., 2019) on 35 mas e o accoun ing s uden s a udayana uni e si y in Bali. he s uden s
we e chosen because hey al eady ha e expe ience and unde s anding o e- illing and ax epo ing.
p elimina y es esul s show ha all s a emen s a e decla ed alid and eliable. in his s udy, 441 ques-
ionnai es we e dis ibu ed, bu only 154 we e e u ned. A e sc eening, 26 ques ionnai es we e no
illed ou comple ely, lea ing only 128 ques ionnai es ha could be used. Ques ionnai e dis ibu ion and
e u n a es ha can be p ocessed in his s udy a e p esen ed in able 2.
esponden cha ac e is ics which include gende , le el o educa ion, age, ype o MsMe, MsMe own-
e ship, business size, and age o business a e p esen ed in able 3.
Figu e 1 and able 4 show ha he loading ac o alues o all e lec i e elemen s a e mo e han 0.60
(chin e al., 2013) o new model and using ou e loading alues o mo e han 0.7 i he esea ch model
has been equen ly used (hai e al., 2019). i shows ha all la en a iable s a emen s a e said o be
alid. howe e , he e a e only ou s a emen s ega ding he sus ainable in o ma ion socie y (sis) la en
a iables, namely (sis-4,5,7 and 9), whose loading ac o alues a e mo e han 0.7, (chin e al., 2013) so
he o he s we e emo ed om he model. la en a iable in o ma ion quali y (iQ) has one s a emen
emo ed (iQ-4), la en a iable us in go e nmen ( ie-g) has wo s a emen emo ed ( ie-g2 and
ie-3) and la en a iable use sa is ac ion (us-4) has one s a emen emo ed. Fo mo e de ails, see
Figu e 2 and able 4.
Table 1. numbe o MsMes in Bali p o ince.
no Regency and ci y numbe o MsMes MsMe axpaye s
1. Badung Regency 40,989 30,194
2. Bangli Regency 44,693 5,121
3. Buleleng Regency 57,216 10,872
4. Denpasa Ci y 32,226 27,481
5. gianya Regency 75,620 15,046
6. Jemb ana Regency 66,537 4,237
7. Ka angasem Regency 40,614 217
8. Klungkung Regency 36,072 280
9 abanan Regency 47,160 5,119
o al 441,127 98,567
Sou ce: o ice o Coope a i es and MsMes in Bali P o ince, 2022 h ps://diskopukm.balip o .go.id/da a-dan-in o masi/da a-umkm/.
14 D. A iYAn o e Al.
Funding
his esea ch was unded by he esea ch and communi y se ice uni (lppM) o udayana uni e si y, Bali, indonesia
unde he scheme o udayana excellen esea ch g an [g an numbe : B/78.695/un14.4.A/p .01.03/2022].
Abou he au ho s
Dodik A iyan o is a lec u e in Accoun ing a he Facul y o economics and Business, udayana uni e si y, Bali,
indonesia. his esea ch in e es s include he impac o in o ma ion sys ems on business p ocesses ela ed o accoun -
ing, bo h a he o ganiza ional and co po a e le els. Addi ionally, he in es iga es changes in indi idual beha io
be o e and a e he implemen a ion o in o ma ion sys ems, as well as he e ec s o hese sys ems on he pe o -
mance and adap a ion o indi iduals wi hin o ganiza ions o companies.
Ayu A yis a Dewi is a lec u e o Accoun ing a he Facul y o economics and Business, udayana uni e si y, Bali,
indonesia. he esea ch in e es s include co po a e social esponsibili y, co po a e go e nance, sus ainabili y epo -
ing and co po a e sus ainabili y pe o mance.
Rizky Bagus Pa amadani is a compu e science s uden a he Facul y o compu e science, uni e si as B awijaya,
Malang, indonesia. his esea ch in e es s co e a ious opics, including in o ma ion sys ems, imp o ing applica ion
pe o mance in e ms o accu acy and e iciency, as well as analyzing he impac o applica ions on use s, bo h a
he indi idual and o ganiza ional le els.
Aulia Ayu Pa amadina is an unde g adua e s uden s udying Accoun ing a he Facul y o economics and Business,
udayana uni e si y, Bali, indonesia. she is in e es ed in esea ching he impac o in o ma ion sys ems on o ganiza-
ions o companies. Addi ionally, she aims o explo e how he in eg a ion o accoun ing in o ma ion sys ems can
enhance decision-making and imp o e anspa ency in inancial epo ing.
ORCID
Dodik A iyan o h p://o cid.o g/0000-0002-2022-850X
izky Bagus pa amadani h p://o cid.o g/0009-0003-8254-2793
Da a a ailabili y s a emen
he da a ha suppo he indings o his s udy a e a ailable om he co esponding au ho upon easonable
eques .
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