E-registration application to support the local tax service
International Journal of Development Research
E-registration application to support the local tax service
Received 05th April, 2017; Received in revised form 27th May, 2017; Accepted 26th June, 2017; Published online 31st July, 2017
Copyright ©2017, Sumartono et al. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The study mainstreamed analysis about the government commitment in improving local taxation services through e-registration, essential determinants of online service in taxation, and the supporting and inhibiting elements to strengthen community orientation at the e-participation. Through the observation and data analysis methods from purposive sampling, this study produced findings that there are many factors that support the success of e-government in taxation such as national policy, public official capacity, value of benefit. In addition, some elements such as cultural resistance, coordination complexity, IT infrastructure, make the application of e-Registration in the tax sector in the local areas is not effective and unable to reach the level of taxpayers satisfaction in public service delivery process.
