Evaluating the effect of e-Samsat implementation on tax revenue optimization: a difference-in-differences analysis of West Java and South Sumatra
DOI:
https://doi.org/10.60036/jbm.1411Keywords:
e-Samsat, Difference-in-Differences, e-Government Implementation, Digital Infrastructure, Tax Compliance, Public AdoptionAbstract
Purpose – This study evaluates the effect of e-Samsat implementation on regional tax revenue in Indonesia using a Difference-in-Differences (DiD) approach to compare changes in tax revenue between West Java and South Sumatra.
Design/methodology/approach – A quantitative quasi-experimental research design was employed using secondary annual data on regional tax revenue obtained from the Central Bureau of Statistics for the 2015–2019 period. The analysis applied a Difference-in-Differences regression model incorporating Treatment, Post, and the Treatment × Post interaction term to estimate the policy effect of e-Samsat implementation.
Findings – The results indicate that the Treatment variable is positive and statistically significant, reflecting baseline differences in regional tax revenue between West Java and South Sumatra. However, neither the Post variable nor the Treatment × Post interaction term is statistically significant. Consequently, the analysis does not provide sufficient statistical evidence that e-Samsat implementation increased regional tax revenue in the treatment province relative to the comparison province during the study period.
Research limitations – The study is limited to two provinces and a five-year observation period. In addition, the analysis does not explicitly control for other economic and administrative factors that may influence regional tax revenue. Future research should incorporate longer observation periods, additional comparison provinces, and relevant control variables to provide a more comprehensive assessment of the long-term effects of digital tax reforms.
Implications – The findings suggest that digital tax payment systems alone may not generate immediate fiscal gains. Their effectiveness is likely to depend on complementary policies, including improvements in tax administration, digital infrastructure, and taxpayer engagement.
Originality – This study contributes to the literature on digital government by applying a Difference-in-Differences approach to evaluate the fiscal impact of e-Samsat implementation. Unlike much of the existing literature that focuses on service quality or taxpayer compliance, this study provides causal evidence on the short-term effect of digital tax reform on regional tax revenue.
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