ANALYSIS OF USER BEHAVIOR OF THE ONLINE SPPT PBB-P2 SERVICE WEBSITE OF THE PURBALINGGA REGIONAL FINANCE AGENCY USING THE TECHNOLOGY ACCEPTANCE MODEL (TAM)

Abstract

Advances in information technology have had a transformational impact on the delivery of public services at various levels of government. One of the implementations is the online PBB-P2 SPPT service website from the Purbalingga Regional Finance Agency which provides easy accessibility for taxpayers to access information and conduct tax transactions anytime and anywhere. This study aims to analyze the acceptance of the website through the Technology Acceptance Model (TAM). The data collection technique used a questionnaire with a Likert scale. The population of this study were all users of the E-Service website whose exact number was unknown, so the research sample was calculated using the Lemeshow formula with a sample size of 96 respondents. The data analysis technique used is Structural Equation Modeling (SEM) with SmartPLS 3.0. The results showed that all hypotheses were accepted so that it can be stated that the online PBB-P2 SPPT service website from the Purbalingga Regional Finance Agency has been accepted and used properly by its users, which in this case are taxpayers. The researcher's suggestion for further research is to add external variables that can be the background of users such as gender, age, and education level.