文章基本信息

标题：Determinant of Citizensâ€™ Acceptance of E-government: Examining Semi-online Tax Filing System in Indonesia
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作者：Muamar Nur Kholid ; Depi Nurmala Sari
期刊名称：Webology
印刷版ISSN：1735-188X
出版年度：2022
卷号：19
期号：1
页码：2104-2121
DOI：10.14704/WEB/V19I1/WEB19142
语种：English
出版社：University of Tehran
摘要：This article examined the intention of Indonesian citizens to adopt and use a semi-online tax filing system service well-known as E-Form. The theoretical foundation used in this article is The unified theory of acceptance and use of technology (UTAUT) with government trust, technology anxiety, and trust of the internet. The data were obtained from questionnaires filled out by Indonesian taxpayers who are acquainted with the E-Form. The Partial Least Square method based on Structural Equation Model was applied to analyze the data supported by SmartPLS 3.0. The results of data analysis demonstrated that, except for Effort Expectancy, the main variables of UTAUT, technology anxiety, and trust of the internet have a significant effect on the Intention to use the E-Form. Surprisingly, trust of government does not affect the decision to use the E-Form. However, performance expectancy is significantly influenced by trust of government and effort expectancy. Several recommendations for system developers and the government as policymakers are offered to assist the success of citizensâ€™ acceptance of semi-online tax filling system services in Indonesia.
关键词：Tax Filing System;E-Form;Trust of Government;Trust of Internet;UTAUT