Amkop Management Accounting Review (AMAR)
Vol. 5 No. 1 (2025): January - June

The Intention to Use Signal Application for Paying Motor Vehicle Taxes

Suci, Nanda Destyana (Unknown)
Bangsawan, Satria (Unknown)
Pandjaitan, Dorothy Rouly H. (Unknown)



Article Info

Publish Date
03 Aug 2025

Abstract

In this digital age, governments are increasingly embracing online payment of car taxes and other public services made possible by advances in information technology. A digital software called SIGNAL was created to make it easier to validate car registrations and tax payments online. The lower utilization rate compared to traditional services at Samsat offices indicates that its implementation is still unsatisfactory, especially in Lampung Province. The purpose of this research is to use an expanded Technology Acceptance Model (TAM) to determine what variables impact taxpayers' intent to utilize the SIGNAL application. Perceived safety, trust, and subjective standards are some of the extraneous factors included in the model. Data was collected from 120 participants chosen at random using a survey approach. Partial Least Squares (PLS) analysis using SmartPLS software was used to examine the data. Findings show that the desire to use the SIGNAL app is heavily impacted by subjective norms, perceived security, perceived trust, perceived simplicity of use, and perceived utility. The public sector may improve its plans for adopting digital services by using the insights provided by these studies.

Copyrights © 2025






Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...