ANALYSIS OF FACTORS INFLUENCING TAXPAYERS' USE OF THE REGIONAL e-TAX APPLICATION USING THE TAM APPROACH IN THE BAPENDA OF SOUTH SUMATERA PROVINCE

Abstract

This study aims to analyze the acceptance and effectiveness of the Regional e-Tax application implemented by the Regional Revenue Agency (BAPENDA) of South Sumatra Province using the Technology Acceptance Model (TAM) approach. The implementation of digital-based tax services is expected to improve efficiency, transparency, and quality of public services. This research uses a quantitative descriptive method by distributing questionnaires to users of the e-Tax application, consisting of internal employees and taxpayers. The research instruments were tested through validity, reliability, and normality tests. The results show that all questionnaire items are valid and reliable, with a Cronbach’s Alpha value of 0.822, and the data are normally distributed. The findings indicate that perceived usefulness and perceived ease of use have a significant influence on user acceptance of the e-Tax application. The e-Tax application is proven to facilitate tax reporting and payment processes, increase work efficiency, reduce paper usage, and support digital transformation in regional tax services. However, the study also identifies the need for increased socialization and training to optimize the utilization of the application.