FACTORS AFFECTING E-SAMSAT ACCEPTANCE (Study at the Denpasar SAMSAT Joint Office)

ABSTRACT : Electronic SAMSAT is an online motorvehicle tax payment service system. The purpose of this study was to empirically test the effect of perceivedease of use and perceived usefulness on the actual usage of the e-SAMSAT system and attitude towardusing as intervening variables that are part of the Technology Acceptance Model (TAM). This research was conducted at the SAMSAT Denpasar Joint Office. This research was conducted by purposive sampling method with a surveymethodusinga questionnaire given to 121 respondents. The data analysis technique usedis Partial Least Square (PLS). Based on the results of the analysis, it was found that perceivedease of use and perceived usefulness had a positive and significant effect on attitude toward using and actual usage of e-SAMSAT, and attitude towardusinghad a positive and significant effect on actual usage of e-SAMSAT. The perceived convenience and benefits will encourage taxpayers to accept the eSAMSAT system, so that tax payers will use e-SAMSAT to fulfill their tax obligations.
Keywords –E-SAMSAT; TAM; Attitude Toward Using; Perceived Usefulness; Perceived Ease of Use.