Analisis Penerimaan Sistem Administrasi Pajak Daring Berdasarkan Technology Acceptance Model

Authors

  • Aji Fajar Suryo Antoro Universitas Terbuka
  • Abdurrahman Rahim Thaha Universitas Terbuka
  • Muhtarom Muhtarom Universitas Terbuka
  • Amud Sunarya Universitas Terbuka
  • Syafiqoh Nurhayati Universitas Terbuka

DOI:

https://doi.org/10.37329/ganaya.v8i2.3797

Keywords:

Local Tax Administration, E-Government, Digital Tax Service, Technology Acceptance Model, Taxpayer Adoption

Abstract

This study examines the tax revenue and administration system of the brave in Greater Tangerang in the context of low technology adoption despite the initiation of e-government and smart city programs. The study aims to analyze the factors that influence the revenue system using the Technology Acceptance Model (TAM) framework. The method used is a quantitative approach with an explanatory research type, using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationship between variables. Data were collected from 357 taxpayer respondents through a brave questionnaire. The results of the study indicate that perceived ease of use and perceived benefits have a significant effect on attitudes and actual use of the brave tax administration system. System complexity was found to have a negative impact on ease of use, while system compatibility increased the benefits perceived by users. These findings are in line with the TAM framework, which emphasizes the importance of user perception in determining technology acceptance. To increase acceptance of the brave tax system, the government needs to prioritize complexity and improve system compatibility through user education and technical support. The results of the study provide theoretical contributions by strengthening the TAM framework in the context of public digital services, as well as providing practical recommendations for optimizing the implementation of the brave tax administration system.

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Published

19-02-2025

How to Cite

Antoro, A. F. S. ., Thaha, A. R. ., Muhtarom, M., Sunarya, A. ., & Nurhayati, S. . (2025). Analisis Penerimaan Sistem Administrasi Pajak Daring Berdasarkan Technology Acceptance Model. Ganaya : Jurnal Ilmu Sosial Dan Humaniora, 8(2), 79–90. https://doi.org/10.37329/ganaya.v8i2.3797

Issue

Vol. 8 No. 2 (2025): Article in Press

Section

Articles

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Copyright (c) 2025 Aji Fajar Suryo Antoro, Abdurrahman Rahim Thaha, Muhtarom Muhtarom, Amud Sunarya, Syafiqoh Nurhayati (Author)

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