P-ISSN: 2808-0467
E-ISSN: 2808-5051
Homepage: https://iss.internationaljournallabs.com/index.php/iss
1633
TAXPAYERS’ TRUST ON RURAL AND URBAN LANDS AND
BUILDING TAX ONLINE PAYMENT USING QRIS
Kristin Wulansari
1
, Della Olivia Caterina Kalangit
2
, Satryawati
3
, Renita Kawuryan
4
Department of Business Administration, State Polytechnic of Samarinda, Samarinda, East Kalimantan,
Indonesia
1
kristinwulansari@polnes.ac.id
2
dellaolivia@polnes.ac.id
3
satryawati61@gmail.com
4
renitakawuryan@gmail.com
PAPER INFO ABSTRACT
Received:
October 2022
Revised:
November 2022
Approved:
November 2022
Background: Quick Response Code Indonesian Standard or commonly
abbreviated as QRIS is the unification of various QR types from various
Payment System Service Providers (PJSP) using a QR Code, QRIS can
accept all payments from anywhere, both Bank and Non-Bank (Fintech), The
Regional Revenue Service of Samarinda City applies QRIS as one of the
means of payment of The Rural and Urban Land and Building Tax.
Aim: This study was conducted to measure the confidence of taxpayers in
accepting QRIS for The Rural and Urban Land and Building Tax Payment.
The model used in this study is the Technology Acceptance Model (TAM)
with the addition of the trust variable.
Method: The data used are primary data obtained through distributing
questionnaires to 180 respondents using QRIS as a means of paying The
Rural and Urban Land and Building Tax in Samarinda City, where the
implementation of the results of the research on the main respondents aged
25-45 years. There are five variables used in this study, namely perceived
usefulness, perceived ease of use, intention to use, application use, and trust.
Findings: The results obtained are Perceived Usefulness and Perceived Ease
of Use have a significant influence on Attitude Toward Using. 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 QRIS every day and in the future.
KEYWORDS
TAM model, trust, land, building tax
© The author(s). This work is distributed under the terms of the Creative
Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0)
INTRODUCTION
Many people's daily activities have become more beneficial as a result of the rapid
expansion of the internet and the advent of Technology Information. The growth of the internet
has so far had a direct or indirect impact on business practices, financial transactions, and the
movement of money (Kustina et al., 2019). It has also made it easier for the community to
manage local tax payments, including The Rural and Urban Land and Building Tax (Pajak
Bumi dan Bangunan Perdesaan dan Perkotaan, PBB-P2), specifically a digital system or
online transaction (Steel & Phillips, 2020; E. S. T. Wang & Chou, 2014; Z. Wang & Li, 2016)
Taxpayers can use the e-SPPT program and are required to have SPPDT (Surat
Pemberitahuan Pajak Daerah Terhutang, Notification of Regional Tax Due) prior to payment.
For those who require rural and urban land and building tax services, the Samarinda City
Revenue Agency offers e-SPPT as one of its online service applications. e-SPPT offers online
services such as registration of new PBB-P2 data, merger mutations of the rural and urban land
and building tax object, transfer of the rural and urban land and building tax object, printing a
Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
1634 Interdisciplinary Social Studies, 2(2), Nov 2022
copy of the rural and urban land and building tax SPPDT, and printing. Service can be accessed
on the website of the Regional Revenue Agency of Samarinda City on the rural and urban land
and building tax Online Services menu on https://bapenda.samarindakota.go.id/formulir-
online-pbb-p2/.
e-SPPT can be accessed anywhere quickly and easily, and after that, the taxpayers can
print SPPDT and payment of the rural and urban land and building tax payments using QRIS
by themselves. Although online payment can be accessed anywhere quickly and easily, there
is an important factor that should be considered, namely trust, because public trust in PBB-P2
online payment using QRIS will have an impact on the use of the rural and urban land and
building tax online payment using QRIS that has been provided by The Local Revenue Office
of Samarinda.
The novelty of this study is focusing on the regional tax meanwhile the previous studies
mostly focus on the central tax. Furthermore, this study highlights the QRIS as the tool to pay
the rural and urban land and building tax (PBB-P2).
Technology Acceptance Model (TAM)
The Technology Acceptance Model (TAM) was created by Davis and initially deployed
in Jogiyanto (2007) in 1989. TAM is an information systems theory that creates a framework
for how people accept and use technology. This model demonstrates how a number of factors
affect users' decisions about when and how to use an information system (Bouteraa & Al-
Aidaros, 2020; Danurdoro & Wulandari, 2016; Davis, 1989; Gefen et al., 2003).
The TAM model, which was founded on the notion that a person's response and perception
of something will change that person's attitude and conduct, is derived from the Theory of
Reasoned Action (TRA) model, specifically, the theory of reasoned action developed by
Fishbein et al. (1975). This theory contends that behavior can be represented as a function of
behavioral goals. The purpose of the behavior is determined by one's attitude toward it (Jin et
al., 2014; Jogiyanto, 2007; Schierz et al., 2010).
IT users' responses and perceptions will influence their attitudes toward accepting the
usage of IT. The person's behavior is made acceptable by the usage of IT. These variables are
part of the TAM model (Kulviwat et al., 2009):
1) Perceived Usefulness is the extent to which a person thinks that using a specific system
can benefit the user in carrying out something. In other words, implementing a system
may help that person perform their job more effectively. Fast, Simple, and Advantage
are markers of perceived usefulness (Bonsón Ponte et al., 2015; Ismail, 2016).
2) Perceived Ease of Use: This is the idea that someone thinks employing a specific system
makes things easier. Easy to Learn, Easy to Become Skilled, Clear and Understandable,
Flexible, and Easy to Apply are indicators of perceived ease of use (Teo et al., 2008;
Venkatesh & Davis, 2000).
3) According to Aakers and Myers (1997), attitude toward using anything refers to a
person's liking or disliking of using a particular product. A person's attitude toward a
product, whether they like it or not, can be used to foretell whether they would use it or
not in the future (Paul et al., 2016). The examination of a user's attitude toward using
technology, which is his interest in doing so (Davis, 1989). The ease of interacting,
Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
1635 Interdisciplinary Social Studies, 2(2), Nov 2022
happiness at using, enjoyment at using, and simplicity are signs of attitude toward using
(Kotler & Keller, 2016; Yanti et al., 2019).
4) A behavioral inclination to keep utilizing technology is called behavioral intention to
use (Davis, 1989). A person's level of computer technology use can be inferred from
their attitude toward the technology, such as whether they want to add supporting
peripherals, are motivated to keep using it, or want to inspire other users. Having useful
characteristics, consistently attempting to use, and continuing to use in the future are
behavioral intentions to use signs (Revels et al., 2010; Sathye et al., 2018).
Trust
Trust is a key element in many economic transactions since it is fundamental to human
nature to understand the social environment, that is, to understand what, when, why, and how
other people behave (Gefen et al., 2003). Online transactions can be avoided by consumers
who lack trust. Belief, keeping promises and commitments, and meeting expectations are all
signs of trust (Schierz et al., 2010).
The Rural and Urban Land and Building Tax (PBB-P2)
Rural and urban land and building taxes, with the exception of areas used for plantation
business activities, are levied in accordance with the Government Regional Regulation of
Samarinda No. 04/2011 concerning Regional Taxes. These taxes are imposed on land and/or
buildings that are owned, controlled, and/or used by private individuals or entities in logging
and mining. The term "earth" refers to the planet's surface, which comprises both land and sea
in populated areas. Buildings are engineering creations that are fastened permanently to land,
inland waters, or the sea (Hertanto & Sriyana, 2011).
The Local Revenue Office
The phrase "The Local Revenue Office is revenue obtained by the region which is
collected based on Regional Requirements in compliance with statutory regulations" is taken
from Law Number 33 of 2004. As a type of decentralization, the Local Revenue Office seeks
to give the government the power to finance the implementation of regional autonomy in
accordance with regional capacity.
Research on district/urban district The Local Revenue Office sources were done by
Hertanto and Sriyana (2011). From the findings of their study, it can be inferred that district
and urban district administrations in West Java must promote increased regional investment in
order to maximize regional potential in order to boost regional economic growth through the
development of industry in the region (Jin et al., 2014).
METHOD
This study combines a quantitative research strategy with a survey research methodology.
The purpose of the in-question survey research is to identify causal linkages and evaluate
hypotheses. A study that investigates causal relationships based on observations of the effects
that occur with the goal of separating the direct and indirect effects of a causal variable on the
effect variable is an example of survey research that focuses on the disclosure of causal
relationships between variables. Trust (X1), Perceived Usefulness (X2), Perceived Ease of Use
Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
1636 Interdisciplinary Social Studies, 2(2), Nov 2022
(X3), and Attitude Toward Using (Y1) are the causative variables affecting Behavior Intention
(Y2).
Types of Data
The majority of the information utilized in the study was obtained from PBB-P2 taxpayers
who use the e-SPPT online service application and was gathered by sending questionnaires to
participants. the Hair theory is used to determine the sample, and the error rate is 5%. 180
respondents, or 18 indications multiplied by a 10-point scale, equals 180 responses, which is
the set sample size. The sample can be calculated up to ten times the number of indications. A
survey with the following response choices will be used to collect data on a Likert scale of 1
to 5: 1 for strongly disagree, 2 for disagree, 3 for neutral, 4 for agree, and 5 for strongly agree
(Ghozali, 2011; Hair et al., 2018; Sugiyono, 2019).
Analysis Method
The collected data was then analyzed by multivariate linear regression using the Structural
Equation Model (SEM) which was operated through the AMOS 23 program with the following
stages:
1) When using a valid measure, the instrument's validity and reliability are demonstrated
by the result of r > 30. An instrument is regarded as reliable if its reliability coefficient
is at least 0.60. A conclusion that an instrument is dependable if the value of negligence
is larger than 0.60 and unreliable if the value of negligence is less than 0.60 can be
reached based on the opinion expressed above; and
2) The structural equation model (SEM) assumption test includes the tests for normalcy,
linearity, and multicollinearity. A confirmatory analysis test on SEM is used to
determine the dominant factor among a set of variables. Test the validity of the model
and the claim.
Variables and Indicators
The Trust variable (X1), which corresponds to the Belief indicator (X1.1), Keep Promises
and Commitment (X1.2), and Meet Expectations, is the first exogenous variable employed in
this study (X1.3). Perceived Usefulness (X2), with indicators Fast (X2.1), Easy (X2.2), and
Advantage, is the second exogenous variable (X2.3). Perceived Ease of Use (X3), with signs
Easy to Learn (X3.1), Easy to Become Skilled (X3.2), Clear and Understandable (X3.3),
Flexible (X3.4), and Easy to Apply, is the third exogenous variable (X3.5). The interstitial
variables are Attitude Toward Using (Y1), including signs of ease in interacting (Y1.1), content
with using (Y1.2), and enjoyment of using (Y1.3), simple (Y1.4). The endogenous variables
are behavioral intention to use (Y2) as determined by helpful feature indicators (Y2.1), always
attempting to use (Y2.2), and continuing use.
RESULTS AND DISCUSSION
Validity and Reliability
A trial was conducted with a sample of 30 respondents to assess the reliability and
correctness of the research instrument. The test findings reveal an average correlation
coefficient of 0.752, or more than 0.30, between the three Trust indicators. Additionally, 0.810,
Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
1637 Interdisciplinary Social Studies, 2(2), Nov 2022
which is higher than 0.30, is the correlation coefficient value for the three Perceived Usefulness
indicators taken together. The average of the five Perceived Ease of Use indicators has a
correlation coefficient value of 0.874, which is higher than 0.30. While the average correlation
coefficient for the behavior intention indicator (0.854) and the attitude toward use indicator
(0.840), respectively, are higher than 0.30. Each instrument is found to accurately represent the
variables used in this study since its correlation coefficient is greater than 0.30.
Each research instrument is reliable since it has a Cronbach alpha of at least 0.60. The
instrument can represent the study variables in accordance with the established sample size,
allowing the questionnaire to be distributed to up to 180 additional samples.
Assumption SEM Model Test
The One-Sample Kolmogorov-Smirnov test's Monte Carlo Sig (2-tailed) test results show
a value of Sig > 0.05, indicating that the data is normally distributed. The number is 0.264. The
variance inflation factor (VIF) for each of the following variables is greater than 10.00,
indicating that there is no multicollinearity between the variables: trust (2.816), perceived
usefulness (2.412), perceived ease of use (2.442), attitude toward use (2.781), and behavioral
intention to use (3.762).
There is a linear relationship between the study variable and behavior intention, as shown
by the Linearity Test results between the variables Trust, Perceived Usefulness, Perceived Ease
of Use, and Attitude Toward Using on Behavior Intention, which show a Sig value of 0.472
where the Sig value is > 0.05. According to the findings of the SEM assumption test, the data
are therefore normally distributed, there is no multicollinearity between exogenous factors, and
the connections between study variables are linear. This shows that all efforts have been made
to continue utilizing multivariate linear regression to evaluate the theory.
The Goodness of Fit Model Test
The test findings show that the goodness fit value of the GFI model is 0.898, or nearly
1.00, and a cut of 0.92 denotes a great fit. The cut is appropriate if the RMSEA is less than
0.08, the AGFI is close to 1.00 at 0.94, the TLI is close to 1.00 with a cut-off of 0.96, and the
CFI is close to 1.00 with a cut-off of 0.93. The test results demonstrate that the created research
model is suitable for assessing and illuminating the link between the variables under
consideration. The findings of the AMOS analysis demonstrate that the path coefficients and
the loading factor of each interaction between the variables have an impact on one another. The
influence between variables is shown in Table 1.
Table 1. The Influence of Research Variables
Influence of
Variables
Standard Path
Coefficient
CR (Critical Ratio)
Probability
X1 → X2
0,528
4,422
***
X1 → X3
0,442
3,166
0.022
X1 → Y1
0,553
4,838
***
X2 → Y1
0,668
6,460
***
X3 → Y1
0,970
8,240
***
Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
1638 Interdisciplinary Social Studies, 2(2), Nov 2022
X2 → X3
0,316
3,220
0.034
Y1 → Y2
0,648
6,206
***
Source: Data Processed by Researchers, 2022
It is evident from Table 1 that the study's hypothesis may be addressed using the effect
between factors. One of the seven hypotheses that were proposed has been proven to have a
significant beneficial influence, per the results of the hypothesis testing.
1) H1: As shown by the CR value of 4,422, which is higher than CR-table 2.26 and has a
probability value of 0.000 smaller than 0.05, trust has a considerable impact on
perceived usefulness;
2) H2: As shown by the CR value of 3,166, which is higher than the CR-table of 2.26 and
with a probability value of 0.025, which is lower than 0.05, trust has a considerable
impact on perceived ease of use;
3) H3: As shown by the CR value of 4,838, which is higher than CR-table 2.26 and with
a probability value of 0.000 less than 0.05, trust has a considerable impact on attitude
toward using;
4) H4: The CR value of 6,460, which is higher than CR-table 2.26 and has a probability
value of 0.000 smaller than 0.05, shows that Perceived Usefulness has a strong impact
on Attitude Toward Using;
5) H5: The CR value of 8,240, which is higher than CR-table 2.26 and with a probability
value of 0.000 smaller than 0.05, shows that Perceived Ease of Use has a considerable
impact on Attitude Toward Using;
6) H6: As indicated by the CR value of 3,220, which is higher than CR-table 2.26, and
with a probability value of 0.025, which is lower than 0.05, perceived usefulness has a
considerable impact on perceived ease of use; and
7) H7: The CR value of 6,206, which is higher than the value in CR-table 2.26, and the
probability value of 0.000, which is less than 0.05, both show that Attitude Toward
Using significantly influences Behavior Intention.
In this study, Attitude Toward Using significantly mediates the link between Trust,
Perceived Usefulness, and Perceived Ease of Use with Behavior Intention. Attitude Toward
Using, which also greatly contributes to the total effect, can effectively mitigate the effect of
exogenous and endogenous variables. This indicates that taxpayers are more likely to use QRIS
to make payments at The Local Revenue Office of Samarinda and feel interested in doing so
in the future when Trust, Perceived Usefulness, and Perceived Ease of Use are factors. This
circumstance is anticipated to increase taxpayer interest in using QRIS to access payments for
rural and urban land and building taxes. Figure 1 shows the improved research model in detail.
Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
1639 Interdisciplinary Social Studies, 2(2), Nov 2022
Figure 1. Research Model Modification
CONCLUSION
Based on the study's findings, it is possible to draw the conclusion that allowing consumers
to pay their rural and urban land and building taxes online via QRIS can encourage them to do
so. There is a considerable positive influence of each link being evaluated, as indicated by the
computed value of CR 2.26 and probability value 0.005, which is clear from the results of
testing Hypotheses 1 to 7.
This indicates that the attitude of users of rural and urban land and building tax payment
via QRIS will produce and demonstrate behavioral intention. The perception of utility and
usability in this situation then serves to shape attitude. These variables are created by the trust
that application users have when utilizing QRIS to conduct online payment transactions. It can
be said that the TAM theory, which has been examined by earlier researchers, is supported by
the findings of this study.
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