Trust and its Effect on Behavioral Intention through Technology Acceptance Model on e-SPPT online Taxpayer Service of Samarinda City

Abstract

e-SPPT is an online application for PBB-P2 (Rural and Urban Land and Building Taxes) which is used to register new data, mutations for combining tax objects, mutations for splitting tax objects, printing copies of SPPDT (Regional Tax Returns Payable), and data correction. There are not too many users of the e-SPPT application, so this study was conducted to measure the confidence of taxpayers in accepting the e-SPPT application. The model used in this study is the Technology Acceptance Model (TAM) with the addition of the trust variable. The data used are primary data obtained through distributing questionnaires to 180 respondents using e-SPPT in Samarinda City, where the implementation of the results of the research on the main respondents aged 35-45 years. The questionnaire was designed with a Likert scale of 1 to 5, namely 1 = strongly disagree, 2 = disagree, 3 = neutral, 4 = agree, 5 = strongly agree. The data were analyzed by multivariate linear regression using the AMOS program package. There are five variables used in this study, namely perceived usefulness, perceived ease of use, intention to use, application use, and trust. The results obtained are Perceived Usefulness and Perceived Ease of Use have a significant influence on Attitude Toward Using to use the e-SPPT application. The Attitude Toward Using variable has a significant effect on Behavioral Intention To Use, and the Trust variable has a significant influence on Perceived Usefulness, Perceived Ease of Use, and Behavior Intention to Use. This means that Trust affects the use of e-SPPT online services every day and in the future.