Publica: Jurnal Pemikiran Administrasi Negara
Vol 12, No 2 (2020): Disrupsi Teknologi Dalam Pelayanan Publik di Indonesia

Faktor - Faktor Yang Mempengaruhi Penerimaan Pengguna Terhadap Layanan E-SPTPD Di Kota Surakarta

Debby Yohana Pandey (Universitas Sebelas Maret)
Rino Ardhian Nugroho (Universitas Sebelas Maret)



Article Info

Publish Date
10 Dec 2020

Abstract

At this time the growth of information technology very quick which has significant impact on human life. This encourage changes in various sectors of people life along with the development of information and Comunication of Technology (ICT). Even the Government which utilizes information technology system, namely Electronic Government. The city of Surakarta, especially BPPKAD Surakarta has to begun to implement e-Government in the area of local tax services, one of which is E-SPTPD or Electronic Regional Tax Return to facilitate report and payment of local taxes. However, the successful use of e-Government is not accompanied by success at the user level. Therefore, this study will determine the factors that affect the acceptance of E-SPTPD service users in Surakarta. This study uses Unified Model of Electronic Government (UMEGA). This research was conducted by distributing questionnaires with a total sample of 74 local taxpayers in the city of Surakarta. Data analysis using the Structural Equation Model (SEM-PLS) with the Smart PLS 3 application. The results of this study indicate that the factors that influence E-SPTPD service users are performance expectation, social influence, user attitudes. When the level of use and interest of service users, especially local taxpayers, increases, it will increase the compliance of local taxpayers to be able to report and pay taxes in a timely manner. So that this compliance will increase local tax revenue.

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Journal Info

Abbrev

publica

Publisher

Subject

Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Publica: Jurnal Pemikiran Administrasi Negara is an open access scholarly peer-reviewed journal written in either Indonesia or English which invariably publishes twice a year in June and December. Publica encourages academicians, researchers, professionals and practitioners to share and publish ...