State of the art antecedents and outcomes of e-filing adoption in Indonesia: Mediating role of trust in system and government

This study investigates the influence of innovation diffusion attributes, personality factors on the adoption of e-filing in Indonesia, with a particular focus on the mediating role of trust. It also examines how these variables affect tax compliance behavior and user satisfaction. Recognizing the disparities in information technology infrastructure across Indonesian regions, the study highlights e-filing as a key component of ongoing tax administration reforms aimed at enhancing taxpayer services through digital innovation. Adopting a quantitative approach, data were collected via online questionnaires from 354 individual taxpayers residing in Java and Sumatra, including public nurses, business professionals, educators, and privatesector employees. Statistical analysis and hypothesis testing were conducted using SPSS v20 and Smart PLS. The findings reveal that both innovation diffusion attributes and personality factors significantly influence e-filing adoption. Trust plays a crucial mediating role in the relationships between (1) innovation diffusion and efiling adoption, and (2) personality factors and e-filing adoption. Furthermore, both innovation diffusion and personality factors also positively impact tax compliance behavior and user satisfaction. These results demonstrate that innovation diffusion and personality factors play a critical role in shaping Indonesia's tax system. The trends indicate that a simplified reporting system reduced complexity, and enhances taxpayers’ willingness to comply. Additionally, the trust in data protection and the professionalism of the tax officials and the Directorate General of Taxes (DGT) also strengthen public confidence. The study found that taxpayers' innovation-related attributes and personality traits led to increased tax compliance and satisfaction with the system implemented by the Indonesian government. Consequently, the DGT should maintain its institutional credibility and promote good governance across all levels of operation