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All Journal Jurnal MD Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Ardhi: Jurnal Pengabdian dalam Negri Inspirasi: Jurnal Pengabdian Masyarakat Karya Nyata: Jurnal Pengabdian Kepada Masyarakat
Sheila Kusumaningrum
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I

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Behavioral Factors Influencing e-Billing System Adoption: Evidence from Individual Taxpayers in Eastern Indonesia Hais, Putri Faradila S; Suwito, Suwito; Kusumaningrum, Sheila
Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Vol. 5 No. 1 (2025): Articles Research May 2025
Publisher : LLDIKTI Wilayah 1 Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54076/juket.v5i1.607

Abstract

This study investigates the determinants influencing the use of the tax billing system (e-billing) among individual taxpayers at the Primary Tax Office (KPP) in Ternate, Indonesia. Despite government initiatives promoting electronic tax payment systems, the adoption rate of e-billing has declined significantly in recent years. This study draws upon the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to examine the effects of five key factors: social influence, performance expectancy, perceived usefulness, perceived ease of use, and behavioral intention. A quantitative research approach was employed using primary data collected from 100 individual taxpayers through structured questionnaires. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that, individually, social influence, performance expectancy, perceived usefulness, and perceived ease of use do not significantly influence the adoption of the tax billing system. However, behavioral intention has a statistically significant positive effect. Simultaneously, all five variables significantly influence system usage. These findings suggest that taxpayers’ internal motivation and intention play a more pivotal role than external or system-related perceptions. The study contributes to the understanding of e-government adoption behavior in developing regions and offers insights for improving the effectiveness of digital tax services.
Co-Authors Adiningrat, Andi Arifwangsa Adiningrat, Andi Arifwangsa Agatha Christy Situru Aji Saputra Aji, Krishna Aksan, Ismul Andy Hermawan Asdi Asmasary, Andi Arwinny Firmansyah Firmansyah Hais, Putri Faradila S Hamzah, Pratiwi Hormati , Asrudin Hutri Handayani Isra Idrawahyuni, Idrawahyuni Ismi Musdalifah Darsan Iwan Abdy Jeandry, Gregorius Mahardika Catur Putriwana Malik Mahu, Rusna Malik , Mahardika Catur Putriwana Mirda Prisma Wijayanto Mulyaningsih, Eka Nurjanna Nurjanna Rizki Wahyu Utami Ohorella Rizki Wahyu Utami Ohorella Roni Kurniawan Rusandry Rusandry Rustan Rustan Rustan Rustan, Rustan Santoso, Septy Indra Sartika Putri Sailuddin Sinen, Kasim Sitti Mukaramah Sitti Mukaramah Sitti Zulaeha Suwito Suwito SUWITO SUWITO Syahrial Maulana Syamsuddin Syamsuddin Tauda, Zanabel Nuriajan Thahir, Fera Firyal Ummu Kalsum Zainuddin, Zainuddin Zandy Pratama Zain