PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL 2 TERHADAP MINAT WAJIB PAJAK DALAM MENGGUNAKAN E-SAMSAT

Authors

  • Kadek Indah Lestari Universitas Pendidikan Ganesha
  • I Nyoman Putra Yasa Universitas Pendidikan Ganesha
  • Putu Yunartha Pradnyana Putra Universitas Pendidikan Ganesha

DOI:

https://doi.org/10.32795/42meab39

Keywords:

User interest; e-SAMSAT; Technology Acceptance Model

Abstract

This research using quantitative methods is basically aimed at finding out a number of factors that influence interest in using a technology system in the form of e-SAMSAT. These factors were studied using the Technology Acceptance Model approach with three types of variables, namely perceived usefulness, perceived ease of use, and social influence. The population in this research refers to motor vehicle taxpayers in Buleleng Regency. The sampling technique used was purposive sampling with sample size determination using G*Power software so that 119 respondents were obtained. The data collection method was carried out by distributing questionnaires. On the other hand, multiple linear analysis is used as a data analysis technique. This research proven that: (1) Perceptions of usefulness have a positive and significant influence on interest in using e-SAMSAT; (2) Perceptions of ease of use have a positive and significant influence on interest in using e-SAMSAT; and (3) Social influence does not have an impact on interest in using e-SAMSAT.

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Published

2025-08-04