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In the digital era, organizations like the Indonesian Low Affairs Center (PHRI) are shifting to online tax systems to enhance service efficiency. However, the adoption of such systems is influenced by factors such as ease of use, support availability, and existing habits. This study aims to explore factors influence users’ intentions to adopt PHRI's online tax system to help formulate better strategies to increase the system's usage. In this study, the independent variables (X) include factors that influence the adoption of PHRI’s online tax system. These factors are perceived ease of use, availability of support and resources, established habits, performance expectations, personal openness to innovation, and social influences. The dependent variable (Y) is the users’ intention or willingness to adopt the online tax system. This study uses a quantitative approach involving 143 taxpayers registered as hotel and restaurant taxpayers in Boyolali Regency. Data for the research was obtained from completed questionnaires and analyzed using SEM PLS techniques. Finding of this research indicates that several factors significantly impact the behavioral intention to adopt PHRI's online tax system. Specifically, effort expectancy, facilitating conditions, habit, performance expectancy, personal innovativeness, and social influence all demonstrate a positive and significant effect on users’ intentions. Effort expectancy, facilitating conditions, and habit enhance users’ intention to adopt the system, as do performance expectations and personal openness to innovation. Social influence also plays a crucial role in shaping adoption intentions. Conversely, hedonistic motivations do not significantly impact behavioral intention. Based on these findings, improving the system's ease of use and increasing support resources are essential for boosting user engagement. Aligning the system with user habits and emphasizing practical benefits over enjoyment can facilitate smoother adoption. Additionally, promoting openness to innovation and leveraging social influences will further enhance user’s willingness to adopt the system.

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Adopting Online Tax Systems: Analyzing Factors Affecting User Intentions at PHRI’s Online Tax System Using SEM PLS Techniques

  • 章节

  • 发表日期：

    2025年

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  • Ayu Yuliarti Dharma Putri,
  • Astri Ghina

摘要

In the digital era, organizations like the Indonesian Low Affairs Center (PHRI) are shifting to online tax systems to enhance service efficiency. However, the adoption of such systems is influenced by factors such as ease of use, support availability, and existing habits. This study aims to explore factors influence users’ intentions to adopt PHRI's online tax system to help formulate better strategies to increase the system's usage. In this study, the independent variables (X) include factors that influence the adoption of PHRI’s online tax system. These factors are perceived ease of use, availability of support and resources, established habits, performance expectations, personal openness to innovation, and social influences. The dependent variable (Y) is the users’ intention or willingness to adopt the online tax system. This study uses a quantitative approach involving 143 taxpayers registered as hotel and restaurant taxpayers in Boyolali Regency. Data for the research was obtained from completed questionnaires and analyzed using SEM PLS techniques. Finding of this research indicates that several factors significantly impact the behavioral intention to adopt PHRI's online tax system. Specifically, effort expectancy, facilitating conditions, habit, performance expectancy, personal innovativeness, and social influence all demonstrate a positive and significant effect on users’ intentions. Effort expectancy, facilitating conditions, and habit enhance users’ intention to adopt the system, as do performance expectations and personal openness to innovation. Social influence also plays a crucial role in shaping adoption intentions. Conversely, hedonistic motivations do not significantly impact behavioral intention. Based on these findings, improving the system's ease of use and increasing support resources are essential for boosting user engagement. Aligning the system with user habits and emphasizing practical benefits over enjoyment can facilitate smoother adoption. Additionally, promoting openness to innovation and leveraging social influences will further enhance user’s willingness to adopt the system.