Analyzing factors behind the successful adoption of the Samsat Digital National (SIGNAL) application for motor vehicle tax payment
DOI:
https://doi.org/10.54957/educoretax.v4i7.938Kata Kunci:
Motor Vehicle Tax, SIGNAL, Technology Acceptance Model, User ExperienceAbstrak
Officially launched by the Indonesian National Police in early 2023, the Samsat Digital Nasional (SIGNAL) application is a digital platform for motor vehicle tax payments, allowing taxpayers to pay via smartphones. This research aims to identify critical factors influencing the successful adoption of the SIGNAL application, such as perceived ease of use, perceived usefulness, enjoyment, and intention to use on actual use of the application, particularly in South Tangerang, Banten, Indonesia, using the Extended Technology Acceptance Model (TAM). Primary data for this study were collected through a questionnaire distributed to 98 respondents. It was found that 91 respondents met the criteria for taxpayers who had made tax payments using the SIGNAL application. The Data analysis method uses Partial Least Squares Structural Equation Modeling (PLS-SEM) to explore the relationships between the variables. The results indicate that perceived ease of use and enjoyment positively influence users' intention to use, while perceived usefulness does not significantly affect intention to use. However, the intention to use positively significantly affects actual usage. These findings underscore the factors driving e-government service adoption and highlight the importance of user experience in application design. The study contributes to understanding digital service adoption in the public sector, suggesting that future strategies of Indonesian National Police should prioritize ease of use and enjoyment to enhance application usage.
Referensi
Abu-Silake, S. A., Alshurafat, H., Alaqrabawi, M., & Shehadeh, M. (2024). Exploring the key factors influencing the actual usage of digital tax platforms. Discover Sustainability, 5(1), 88. https://doi.org/10.1007/s43621-024-00241-2
Ahmad, A. R., Meuthia, R. F., & Ferdawati. (2022). The Effect of Perceived Ease of Use, Perceived Usefulness, and Compatibility on the Intention to Use the Samsat Digital National (SIGNAL) Application in Padang. Proceeding Applied Business and Engineering Conference 2022.
Al-Adwan, A. S., Li, N., Al-Adwan, A., Abbasi, G. A., Albelbisi, N. A., & Habibi, A. (2023). “Extending the Technology Acceptance Model (TAM) to Predict University Students’ Intentions to Use Metaverse-Based Learning Platforms”. Education and Information Technologies, 28(11), 15381–15413. https://doi.org/10.1007/s10639-023-11816-3
Alshurideh, M. T., Al Kurdi, B., Masa’deh, R., & Salloum, S. A. (2021). The moderation effect of gender on accepting electronic payment technology: a study on United Arab Emirates consumers. Review of International Business and Strategy, 31(3), 375–396. https://doi.org/10.1108/RIBS-08-2020-0102
An, S., Eck, T., & Yim, H. (2023). Understanding Consumers’ Acceptance Intention to Use Mobile Food Delivery Applications through an Extended Technology Acceptance Model. Sustainability, 15(1), 832. https://doi.org/10.3390/su15010832
Bhuiyan, M. R. I., Akter, Most. S., & Islam, S. (2024). How does digital payment transform society as a cashless society? An empirical study in the developing economy. Journal of Science and Technology Policy Management. https://doi.org/10.1108/JSTPM-10-2023-0170
Cudjoe, A. G., Anim, P. A., & Tetteh Nyanyofio, J. G. N. (2015). Determinants of Mobile Banking Adoption in the Ghanaian Banking Industry: A Case of Access Bank Ghana Limited. Journal of Computer and Communications, 03(02), 1–19. https://doi.org/10.4236/jcc.2015.32001
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User Acceptance of Computer Technology: A Comparison of Two Theoretical Models. Management Science, 35(8), 982–1003. https://doi.org/10.1287/mnsc.35.8.982
De Cicco, R., Iacobucci, S., Aquino, A., Romana Alparone, F., & Palumbo, R. (2022). Understanding Users’ Acceptance of Chatbots: An Extended TAM Approach In: Følstad, A., et al. Chatbot Research and Design. CONVERSATIONS 2021. Lecture Notes in Computer Science (), vol 13171. Springer, Cham. https://doi.org/10.1007/978-3-030-94890-0_1https://doi.org/10.1007/978-3-030-94890-0_1
Dharmayanti, N. K. P. G., & Jati, I. K. (2021). Factors Affecting E-Samsat Acceptance (Study at the Denpasar SAMSAT Joint Office). American Journal of Humanities and Social Sciences Research, 5(6), 335–343. www.ajhssr.com
Doran, N. M., Puiu, S., Bădîrcea, R. M., Pirtea, M. G., Doran, M. D., Ciobanu, G., & Mihit, L. D. (2023). E-Government Development—A Key Factor in Government Administration Effectiveness in the European Union. Electronics, 12(3), 641. https://doi.org/10.3390/electronics12030641
Fussell, S. G., & Truong, D. (2022). Using virtual reality for dynamic learning: an extended technology acceptance model. Virtual Reality, 26(1), 249–267. https://doi.org/10.1007/s10055-021-00554-x
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. https://doi.org/10.1016/j.rmal.2022.100027
Hamid, A. Abd., Razak, F. Z. A., Bakar, A. A., & Abdullah, W. S. W. (2016). The Effects of Perceived Usefulness and Perceived Ease of Use on Continuance Intention to Use E-Government. Procedia Economics and Finance, 35, 644–649. https://doi.org/10.1016/S2212-5671(16)00079-4
Harb, J., Morton, E., & Narayanan, V. (2023). Acceptance of myTax in Australia. AUSTRALIAN TAX FORUM, 38(1), 111–149. https://search.informit.org/doi/10.3316/informit.105488529510112
Huang, J., Lin, Y., & Chuang, S. (2007). Elucidating user behavior of mobile learning: A perspective of the extended technology acceptance model. The Electronic Library, 25(5), 585–598. https://doi.org/10.1108/02640470710829569
Nadhira, R., Hamdi, H., Putri, S. A. E., & Shakilla Ervi, T. (2024). Enhancing citizen satisfaction and loyalty in e-government: Lessons learned from Jakarta COVID-19 website. Information Services & Use, 1–18. https://doi.org/10.3233/isu-240229
Nur, T., & Panggabean, R. R. (2021). Factors Influencing the Adoption of Mobile Payment Method among Generation Z: the Extended UTAUT Approach. Journal of Accounting Research, Organization, and Economics, 4(1), 14–28. www/http/jurnal.unsyiah.ac.id/JAROE
Ridwal, R. (2022). Efektivitas Layanan Aplikasi Samsat Mobile Jawa Barat Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Kendaraan Bermotor Pada Masa Pandemi Covid-19 Di Kota Bekasi. Jurnal Reformasi Administrasi , 9(1). https://doi.org/https://doi.org/10.31334/reformasi.v9i1.2368
Roscoe, J. T. (1975). Fundamental research statistics for the behavioral sciences (Second ed.). (2nd ed.). Holt Rinehart and Winston.
Sabani, A. (2021). Investigating the influence of transparency on the adoption of e-Government in Indonesia. Journal of Science and Technology Policy Management, 12(2), 236–255. https://doi.org/10.1108/JSTPM-03-2020-0046
Sarmah, R., Dhiman, N., & Kanojia, H. (2020). Understanding intentions and actual use of mobile wallets by millennial: an extended TAM model perspective. Journal of Indian Business Research, 13(3), 361–381. https://doi.org/10.1108/JIBR-06-2020-0214
Suki, N. M., & Suki, N. M. (2011). Exploring The Relationship Between Perceived Usefulness, Perceived Ease Of Use, Perceived Enjoyment, Attitude And Subscribers’ Intention Towards Using 3g Mobile Services. Journal of Information Technology Management, XXII(1).
Tahar, A., Riyadh, H. A., Sofyani, H., & Purnomo, W. E. (2020). Perceived Ease of Use, Perceived Usefulness, Perceived Security and Intention to Use E-Filing: The Role of Technology Readiness. The Journal of Asian Finance, Economics and Business, 7(9), 537–547. https://doi.org/10.13106/jafeb.2020.vol7.no9.537
To, A. T., Trinh, T. H. M., & Gomez Corona, C. (2021). Understanding behavioral intention to use mobile wallets in vietnam: Extending the tam model with trust and enjoyment. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1891661
Tomić, N., Kalinić, Z., & Todorović, V. (2023). Using the UTAUT model to analyze user intention to accept electronic payment systems in Serbia. Portuguese Economic Journal, 22(2), 251–270. https://doi.org/10.1007/s10258-022-00210-5
Vigoroso, L., Roccato, M., Cavallo, E., & Caffaro, F. (2024). Intention to Adopt Digital Games for Safety Training in Young Farm Operators: The Role of Ease of Use, Perceived Usefulness, and Game Design Characteristics. International Journal of Human–Computer Interaction, 1–10. https://doi.org/10.1080/10447318.2024.2310353
Won, D., Chiu, W., & Byun, H. (2023). Factors influencing consumer use of a sport-branded app: the technology acceptance model integrating app quality and perceived enjoyment. Asia Pacific Journal of Marketing and Logistics, 35(5), 1112–1133. https://doi.org/10.1108/APJML-09-2021-0709
Yang, C. C., Yang, S. Y., & Chang, Y. C. (2023). Predicting Older Adults’ Mobile Payment Adoption: An Extended TAM Model. International Journal of Environmental Research and Public Health, 20(2). https://doi.org/10.3390/ijerph20021391
Zaid Kilani, A. A.-H., Kakeesh, D. F., Al-Weshah, G. A., & Al-Debei, M. M. (2023). Consumer post-adoption of e-wallet: An extended UTAUT2 perspective with trust. Journal of Open Innovation: Technology, Market, and Complexity, 9(3), 100113. https://doi.org/10.1016/j.joitmc.2023.100113
Zea, A. (2023, March 14). Mudahkan Masyarakat, Kapolri Resmikan Aplikasi Samsat Digital. https://bandungraya.inews.id/read/268466/mudahkan-masyarakat-kapolri-resmikan-aplikasi-elektronik-samsat-digital-e-signal
Zhong, Y., Oh, S., & Moon, H. C. (2021). Service transformation under industry 4.0: Investigating acceptance of facial recognition payment through an extended technology acceptance model. Technology in Society, 64, 101515. https://doi.org/10.1016/j.techsoc.2020.101515
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Ilham Condro Prabowo, Muhammad Alifian Ramadhia

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.









