THE EFFECTIVENESS OF DIGITAL-BASED E-TAX COURT SERVICES AT THE INDONESIAN TAX COURT: A DIGITAL GOVERNANCE ANALYSIS
Published:
2026-07-27Downloads
Abstract
Digitalization of public services has encouraged government institutions to develop electronic-based services to improve efficiency, accessibility, and transparency. However, the availability of digital platforms does not always indicate that services have achieved optimal performance. This study aims to analyze the effectiveness of e-Tax Court services at the Indonesian Tax Court using a digital governance perspective. This research employs a qualitative descriptive approach. Data were collected through semi-structured interviews with four users of e-Tax Court, consisting of Appellants/Claimants and Respondents, supported by document analysis. Data analysis was conducted using the Miles, Huberman, and Saldana qualitative analysis model. The evaluation uses five dimensions developed by Holzer and Manoharan: security/privacy, usability, content, services, and citizen and social engagement. The findings indicate that e-Tax Court has improved tax dispute administration by simplifying procedures and reducing physical processes. Nevertheless, several challenges remain, particularly regarding users’ concerns about data protection, system responsiveness, accessibility, and limited feedback mechanisms. The study concludes that e-Tax Court has supported digital judicial transformation, but continuous improvement is required to create a more secure, inclusive, and user-oriented digital service.
Keywords:
digital governance e-government e-Tax Court digital public service Tax Court.References
Agozie, D. Q., & Kaya, T. (2021). Analyzing trust in e-government services: The role of privacy and security perceptions. Government Information Quarterly, 38(4), 101609.
Holzer, M., & Manoharan, A. (2019). Digital Governance in Municipalities Worldwide (2015-16): Seventh Global E-Governance Survey: A Longitudinal Assesment of Manucipal Website Throughout the World. Newark: National Center for Public Performance, Rutgers University.
Kanaan, R., Al-Hawary, S., & Al-Sharairi, J. (2024). Digital government adoption: The influence of security, privacy, and trust. Journal of Information Policy, 14, 1–18.
Madsen, C. Ø., Mikkelsen, K. S., & Hansen, M. B. (2022). Digital public services and administrative burden: Understanding citizen experiences. Government Information Quarterly, 39(3), 101712.
Matheus, R., Janssen, M., & Janowski, T. (2021). Data-driven public services: The role of digital governance and citizen engagement. Government Information Quarterly, 38(1), 101526.
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative Data Analysis: A Methods Sourcebook (3rd ed.). Thousand Oaks, CA: SAGE Publications.
OECD. (2021). The OECD Digital Government Policy Framework: Six Dimensions of a Digital Government. Paris: OECD Publishing.
United Nations. (2024). United Nations E-Government Survey 2024: Accelerating Digital Transformation for Sustainable Development. New York: United Nations.
Venkatesh, V., Thong, J. Y. L., & Xu, X. (2016). Unified theory of acceptance and use of technology: A synthesis and the road ahead. Journal of the Association for Information Systems, 17(5), 328–376.
Twizeyimana, J. D., & Andersson, A. (2019). The public value of e-government: A literature review. Government Information Quarterly, 36(2), 167–178.
Bannister, F., & Connolly, R. (2020). The future of e-government: A critical perspective. Information Polity, 25(1), 1–16.
Gil-Garcia, J. R., Dawes, S. S., & Pardo, T. A. (2018). Digital government and public management research: Finding the crossroads. Public Management Review, 20(5), 633–646.
Janowski, T. (2015). Digital government evolution: From transformation to contextualization. Government Information Quarterly, 32(3), 221–236.
Wirtz, B. W., Weyerer, J. C., & Rösch, M. (2018). Citizen and open government: An empirical analysis. Public Administration Review, 78(4), 558–570.
Lips, A. M. B. (2020). Digital government and public sector innovation. Public Management Review, 22(11), 1650–1668.
License
Copyright (c) 2026 Neni Triana, Florentina Ratih Wulandari, Muhamad Nur Afandi
This work is licensed under a Creative Commons Attribution 4.0 International License.
