Evaluation of E-Government Systems to Realize Sustainable Development: E-Invoicing Web Systems as a Case Study

Abstract

This study aims to evaluate system users’ acceptance of the E-Invoicing Web System by using the UTAUT model. The E-Invoicing Web is a government program in the field of taxation. It aims to increase state revenues based on a procurement system expected to make it easier to process tax reporting, especially VAT. The data used are primary in the form of a questionnaire distributed to users of the E- Invoicing Web System. The method used in this study is multiple regression analysis with data processing using SPSS. The results of this study show that performance expectations and social influence significantly affect behavioral intentions. Facilitating conditions and behavioral intentions affect user behavior of the E- Invoicing web system positively. Meanwhile, business expectation does not affect users’ behavioral intention regarding the E-Invoicing Web System. This research concludes that the E-Invoicing Web system is very helpful in submitting Periodic VAT SPT reporting to be more effective and efficient.