<![CDATA[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.]]>
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