Transformation of Tax Information System: Implementation of Financial Information Access (ASIK) and Procedures of Taxpayers Confiscation Assets in Indonesia

摘要

The purpose of this study was to determine the effect of the implementation of Financial Information Access (ASIK) on the efficiency and effectiveness of the procedure for confiscating the Taxpayers` assets which is stored in banks by the Directorate General of Taxes. The respondent of this research are 81 Tax Bailiff Officer in Indonesia. The result shows that Perception of Ease of Use, Perception of Usefulness, Perception of Security and Confidentiality and Perceptions of service and information quality in the implementation of Financial Information Access (ASIK) affects the efficiency and effectiveness of the procedures for confiscating taxable assets held in banks by the Directorate General of Taxes.