Taxpayers’ Trust on Rural and Urban Lands and Building Tax Online Payment Using QRIS
DOI:
https://doi.org/10.55324/iss.v2i2.321Keywords:
TAM model, trust, building taxAbstract
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.
References
Aakers, D., & Myers, J. G. (1997). Advertising management. Prentice Hall.
Bonsón Ponte, E., Carvajal-Trujillo, E., & Escobar-Rodríguez, T. (2015). Influence of trust and perceived value on the intention to purchase travel online: Integrating the effects of assurance on trust antecedents. Tourism Management, 47. https://doi.org/10.1016/j.tourman.2014.10.009
Bouteraa, M., & Al-Aidaros, A.-H. (2020). The role of attitude as mediator in the intention to have Islamic will. International Journal of Advanced Research in Economics and Finance, 2(1).
Danurdoro, K., & Wulandari, D. (2016). The impact of perceived usefulness, perceived ease of use, subjective norm, and experience toward student’s intention to use internet banking. Jurnal Ekonomi dan Ekonomi Studi Pembangunan, 8(1). https://doi.org/10.17977/um002v8i12016p017
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3). https://doi.org/10.2307/249008
Fishbein, M., Ajzen, I., & Belief, A. (1975). Intention and behavior: An introduction to theory and research. Addison-Wesley, Reading, MA.
Gefen, D., Karahanna, E., & Straub, D. W. (2003). Trust and TAM in online shopping: An integrated model. MIS Quarterly: Management Information Systems, 27(1). https://doi.org/10.2307/30036519
Ghozali, I. (2011). Aplikasi analisis multivariate dengan program SPSS. Badan Penerbit Universitas Diponegoro.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2018). Multivariate data analysis. Cengage Learning.
Hertanto, I., & Sriyana, J. (2011). Sumber pendapatan asli daerah Kabupaten dan Kota. Jurnal Ekonomi dan Studi Pembangunan, 12(April).
Ismail, H. A. (2016). Intention to use smartphone through perceived compatibility, perceived usefulness, and perceived ease of use. Jurnal Dinamika Manajemen, 7(1). https://doi.org/10.15294/jdm.v7i1.5748
Jin, L. Y., Osman, A. bin, & AB.Halim, M. S. bin. (2014). Perceived Usefulness and Trust Towards Consumer Behaviors?: a Perspective of Consumer Online Shopping. Journal of Asian Scientific Research, 4(10).
Jogiyanto, H. (2007). Sistem teknologi keperilakuan. In Yogyakarta, Andi. Andi.
Kotler, P., & Keller, K. L. (2016). A framework for marketing management. Pearson Boston, MA.
Kulviwat, S., Bruner, G. C., & Al-Shuridah, O. (2009). The role of social influence on adoption of high tech innovations: The moderating effect of public/private consumption. Journal of Business Research, 62(7). https://doi.org/10.1016/j.jbusres.2007.04.014
Kustina, K. T., Dewi, G. A. A. O., Prena, G. das, & Suryasa, W. (2019). Branchless banking, third-party funds, and profitability evidence reference to banking sector in indonesia. Journal of Advanced Research in Dynamical and Control Systems, 11(2).
Revels, J., Tojib, D., & Tsarenko, Y. (2010). Understanding consumer intention to use mobile services. Australasian Marketing Journal, 18(2). https://doi.org/10.1016/j.ausmj.2010.02.002
Sathye, S., Prasad, B., Sharma, D., Sharma, P., & Sathye, M. (2018). Factors influencing the intention to use of mobile value-added services by women-owned microenterprises in Fiji. Electronic Journal of Information Systems in Developing Countries, 84(2). https://doi.org/10.1002/isd2.12016
Schierz, P. G., Schilke, O., & Wirtz, B. W. (2010). Understanding consumer acceptance of mobile payment services: An empirical analysis. Electronic Commerce Research and Applications, 9(3), 209–216.
Steel, I., & Phillips, D. (2020). How tax officials in lower-income countries can respond to the coronavirus pandemic. ODI Briefing Note, April.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Teo, T., Lee, C. B., & Chai, C. S. (2008). Understanding pre-service teachers’ computer attitudes: Applying and extending the technology acceptance model. Journal of Computer Assisted Learning, 24(2). https://doi.org/10.1111/j.1365-2729.2007.00247.x
Venkatesh, V., & Davis, F. D. (2000). Theoretical extension of the Technology Acceptance Model: Four longitudinal field studies. Management Science, 46(2). https://doi.org/10.1287/mnsc.46.2.186.11926
Wang, E. S. T., & Chou, N. P. Y. (2014). Consumer characteristics, social influence, and system factors on online group-buying repurchasing intention. Journal of Electronic Commerce Research, 15(2).
Wang, Z., & Li, H. (2016). Factors influencing usage of third party mobile payment services in China: An empirical study. Journal of Management.
Yanti, K. D. W., Martini, L. K. B., & Sapta, I. K. S. (2019). The effect of social, individual, and materialism factors on the purchase of purchasing luxury mixed bags and consumer attitudes as a mediation variable (Behavior study in career women in Denpasar). International Journal of Contemporary Research and Review, 10(02). https://doi.org/10.15520/ijcrr.v10i02.659
Published
Issue
Section
License
Copyright (c) 2022 Kristin Wulansari, Della Olivia Caterina Kalangit, Satryawati Satryawati, Renita Kawuryan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.