Pengaruh Literasi Keuangan dan Kemudahan Pengguna Terhadap Keputusan Menggunakan QRIS dalam Pembayaran Retribusi di UPTD Pengujian Kendaraan Bermotor Kota Denpasar

Abstract

The Motor Vehicle Testing Technical Implementation Unit (UPT PKB) of Denpasar City 
ensures vehicle safety through rigorous inspections. Governed by Denpasar City Regional 
Regulation Number 20 of 2011, the unit's financing comes from motor vehicle levies. To 
enhance service efficiency, the UPT PKB adopted QRIS for non-cash levy payments, 
increasing Regional Original Income (PAD) despite challenges in technological adaptation 
and social changes. This study investigates how financial literacy and ease of use influence 
the decision to use QRIS for paying levies at the UPTD Denpasar City Motor Vehicle 
Testing. The research involved 28,190 mandatory vehicle tests using QRIS, employing 
purposive sampling and multiple linear regression analysis. Findings reveal that financial 
literacy and user convenience positively and significantly impact the decision to use QRIS 
for levy payments at the UPTD Denpasar City Motor Vehicle Testing.