The Influence of Trust and Attitude on DJP Website Adoption: Technology Acceptance Model Approach

FORTUNA, ELIZABETH SHERIN and Mangoting, Yenni and Sany, (2023) The Influence of Trust and Attitude on DJP Website Adoption: Technology Acceptance Model Approach. In: Petra International Business and Accounting Conference (PIBACC 2023), 21-11-2023 - 21-11-2023, Surabaya - Indonesia.

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Abstract

This study aimed to expand the Technology Acceptance Model (TAM) which examined the effect of perceived usefulness and perceived ease of use on the intention to use the Directorate General of Taxes (Direktorat Jenderal Pajak, DJP) website by adding attitude as mediating variable and trust as an external stimulus factor. Trust as an external factor acting as an element will reduce risk and uncertainty, and individuals tend to demand services that provide a high level of trust, transparency, and interactivity. This research was quantitative using primary data obtained through questionnaires with 219 respondents in Bali and Java. Partial Least Squares-Structural Equation Modeling (PLS-SEM) method was used for data analysis. The results showed that the taxpayers attitude proved to be able to mediate behavioral intention. Two variables in TAM, namely perceived usefulness and perceived ease of use, have an effect either directly or indirectly on intention as well as validating previous findings. In addition, taxpayer trust also has a significant positive effect on perceived usefulness and perceived ease of use. Theoretically, the results of this study contribute to modelling by expanding the TAM. In practical terms, the tax authorities need to improve the ease and usefulness of the DJP website to build the taxpayers intrinsic motivation through trust and attitude.

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