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All Journal E-Jurnal Akuntansi Universitas Udayana Indonesian Journal of Sustainability Accounting and Management Shirkah: Journal of Economics and Business Jurnal Ilmu Manajemen dan akuntansi Terapan (JIMAT) Jurnal Inovasi Penelitian Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Dan Karya Mahasiswa Indonesian Journal of Sustainability Accounting and Management
Henny Triyana Hasibuan
Fakultas Ekonomi Dan Bisnis Universitas Udayana, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Indonesian Journal of Sustainability Accounting and Management

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Development of Adoption Success Model Based on Electronic Regional Tax Returns Dodik Ariyanto; Ayu Aryista Dewi; Henny Triyana Hasibuan
Indonesian Journal of Sustainability Accounting and Management Vol. 5 No. 2 (2021): December 2021
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v5i2.397

Abstract

The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.
Co-Authors Adelayde Ronauli Simangunsong Alifia Nur Drianita Dewi, Ayu Aryista DODIK ARIYANTO Faruq Waliyulloh I Kadek Sardika Putra Sang Ayu Putu Sri Darmayani Sisilia Dewi Putu