Ilomata International Journal of Tax & Accounting
P-ISSN: 2714-9838; E-ISSN: 2714-9846
Volume 6, Issue 3 July 2025
Page No. 1-19

Analysis of the Acceptance of the Local Tax Administration System Using
the Technology Acceptance Model (TAM)
Aji Fajar Suryo Antoro1, Abdurrahman Rahim Thaha2
12
Universitas Terbuka, Indonesia
Correspondent: ajifajar@ecampus.ut.ac.id1
Received

: May 20, 2025

Accepted

: June 29, 2025

Published

: July 31, 2025

Citation: Antoro, A.F.S. & Thaha, A.R.
(2025). Analysis of the Acceptance of
the Local Tax Administration System
Using the Technology Acceptance
Model (TAM). Ilomata International
Journal of Tax & Accounting, 6(3), 1-19.
https://doi.org/1061194/ijtc.v6i3.1446

ABSTRACT: Local governments continuously strive to
provide the best public services to their citizens, one of which
is tax administration services through digital platforms. Each
region faces unique challenges in developing an online system
for local tax administration, making it crucial to understand the
factors influencing the effectiveness of these services. This
study uses the Technology Acceptance Model (TAM) as a
conceptual framework and Partial Least Squares Structural
Equation Modelling (PLS-SEM) using the Smart PLS
application to analyze the factors affecting the acceptance of
the Local Tax Administration System (SiPAD) by 131 taxpayers
in Boyolali Regency. The results of hypothesis testing reveal
that experience, compatibility, complexity, perceived ease of
use, and perceived usefulness have varying impacts on the
acceptance of SiPAD, with three hypotheses accepted and
seven rejected. These findings underscore the importance of
making SiPAD user-friendly, compatible, and perceived as
useful to enhance the efficiency and effectiveness of tax
administration and increase local tax revenue. The study also
highlights the need for adequate training and socialization for
taxpayers to keep pace with rapid technological developments.
A well-implemented system is expected to expand the taxpayer
base and support the success of local tax administration
reforms.
Keywords: Local Tax Administration, Digital Tax Services,
Technology Acceptance Model (TAM), Partial Least Squares
Structural Equation Modelling (PLS-SEM), Taxpayer
Adoption.
This is an open access article under the
CC-BY 4.0 license.

INTRODUCTION
The Online Service Index, Telecommunications Index, and Human Capital Index are the three
indices that make up the E-Government Development Index (EGDI). Indonesia was rated 107th
out of all countries in 2018. In comparison to other ASEAN nations like Singapore, Malaysia,
Brunei Darussalam, Thailand, the Philippines, and Vietnam, Indonesia is ranked far lower.
Enhancing knowledge and proficiency in information and communication technology (ICT) and
ICT infrastructure is severely hampered by this circumstance (Maulana, 2020).
E-government has been applied in various contexts, ranging from online government services to
the electronic exchange of information and services with citizens, businesses, and other
governmental entities. Historically, e-government has been viewed as the implementation of
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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

information and computer technology to improve the efficiency of government institutions and
deliver online public services(Nations, 2023)
Evidence shows that e-government can enhance equity, accountability, and transparency in
delivering public services. Moreover, it improves bureaucratic efficiency and effectiveness and
encourages stakeholder participation in public policy formulation. Since enacting Presidential
Instruction No. 3 of 2003 on National Policy and Strategy, Indonesia has implemented egovernment for almost twenty years. However, its implementation has not achieved optimal results,
as it has not been evenly applied and remains below the average level in ASEAN (R. A. Nugroho
& Purbokusumo, 2020).
In implementing e-government at the local government level, three crucial issues arise: first, local
autonomous governments’ initiatives and understanding regarding e-government implementation
tend to be isolated. Second, the implementation through regional websites is hindered by
ineffective management systems and workflows due to regulatory, procedural, and human resource
limitations. Third, many local governments identify e-government implementation merely as the
creation of government websites (web presence), causing the process to stall at the maturation
stage without progressing to subsequent stages (Wirawan, 2020)
To improve the performance of internet-based government service delivery, the government must
identify and address obstacles that reduce user satisfaction with electronic services. To increase
consumer willingness to continue using electronic services offered by the government, it is essential
to effectively address barriers such as website design, online service quality, and privacy assurance
(Chen et al., 2015). The primary goal of implementing online government services is to enhance
accessibility and convenience in delivering essential government services to users (Carter &
Bélanger, 2005). However, citizens exhibit lower satisfaction levels with electronic services due to
various factors, including inadequate digital literacy, distrust in the system, and confusion arising
from unclear instructions (Lee et al., 2011).
A total of 2,088 accessibility violations were found on 34 provincial government websites in
Indonesia, indicating a lack of attention to accessibility in e-government services. These violations
were categorized as severe, critical, and minor, with 24 types of errors based on WCAG 2.1 (Web
Content Accessibility Guidelines) (Amaliah et al., 2023). As local governments compete to develop
sophistication, the information provided is effectively accessible to all segments of society.
This study focuses on Boyolali Regency, one of the regencies in Central Java Province, Indonesia,
which has implemented the Local Tax Information System (SIPAD) in its Government processes.
The primary objective of this research is to examine the variables influencing SIPAD acceptance
by local taxpayers using TAM as a conceptual framework. Key elements to be determined include
perceived usefulness, perceived ease of use, and social and environmental factors that may affect
SIPAD acceptance by local taxpayers.
In measuring the performance of local tax revenue, Tax Ratio and Tax Effort are two leading
indicators. Tax Ratio is the percentage of local tax revenue to GRDP, showing the contribution of
taxes to the local economy. At the same time, Tax Effort measures the efficiency of the government
in collecting taxes compared to its potential. In the 2015-2019 period, Boyolali Regency's Tax

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

Effort was 0.488, placing it 48th out of 113 districts/cities in Java, far below Surakarta City, which
ranked 8th with a value of 0.732 and a Tax Ratio of 0.92%. Although the efficiency of tax collection
in Boyolali is still low, the level of tax revenue is not that bad with a Tax Ratio of 0.69%, ranking
it 28th. The Boyolali District Government is known for its progressive initiatives and policies in
local tax management, making it an informative case study for tax administration best practices.
The outcomes of this study are anticipated to furnish the Boyolali Regency Financial Agency and
relevant stakeholders with critical insights necessary for formulating effective strategies and policies
aimed at enhancing taxpayer engagement with SIPAD. Widespread implementation of SIPAD is
expected to increase tax administration efficiency and broaden the taxpayer base. Taxpayers' use
of SIPAD will facilitate the achievement of these objectives by reducing administrative burdens,
enhancing accessibility, and streamlining tax administration procedures. Therefore, identifying the
determining factors that influence SIPAD acceptance by taxpayers is crucial for developing
approaches to increase its usage.
The Technology Acceptance Model (TAM), created by Davis in 1987, is a conceptual framework
used to study technology acceptance. TAM states that technology adoption is influenced by
individuals' perceptions of usefulness and ease of use. Perceived usefulness refers to individuals'
assessments of the benefits obtained from using the technology, while perceived ease of use relates
to individuals' evaluations of the simplicity of using the technology (Dorasamy et al., 2010).
The object of this research is the local taxpayers' perception of using the Local Tax Administration
System. The Local Tax Administration System was officially introduced and launched in 2018. This
system is expected to help taxpayers fulfill their tax obligations, such as calculating, paying, and
printing documents related to local tax obligations. Five years after the Local Tax Administration
System was implemented, it is time to evaluate its usage based on responses from local taxpayers
in Boyolali.
This study employs the Technology Acceptance Model (TAM) to explore and analyze the behavior
of taxpayers in accepting and using the Local Tax Administration System. TAM helps identify the
main factors influencing users' intentions and behaviours when receiving and using technology.
The primary constructs of TAM include actual system use, attitude toward using, perceived
usefulness, and perceived ease of use. This study adopts the technology acceptance model and
expands it with other factors tested in previous research: experience, compatibility, and complexity,
providing practical insights into taxpayer behavior that can be applied in the field of public
administration.
Experience, the experience variable in the Technology Acceptance Model (TAM) considers users'
previous experiences with technology and how this influences their attitudes and intentions toward
new technology. Positive previous experiences with similar technology can increase perceptions of
usefulness and ease of use of new technology, affecting the intention to use it (Dishaw & Strong
D M, 1999). Previous user experiences can influence users' intentions to adopt a new system or
technology because users with positive experiences tend to be more open to new technology and
have more positive attitudes toward it (Jackson et al., 1997). Based on the theory above, the
hypotheses in this study are as follows:

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

H1: Experience has a positive and significant influence on perceived usefulness.
H4: Experience has a positive and significant influence on perceived ease of use.
Compatibility, in the acceptance of IT innovation, the "compatibility" variable refers to the extent
to which users perceive IT innovation as consistent with their task needs or work environment.
The "compatibility" factor significantly influences users' perceptions and acceptance of IT
innovation. If users feel that the IT innovation fits their needs, they are more likely to accept and
adopt the technology. Conversely, incompatibility can be a barrier to the acceptance of IT
innovation (Xia & Lee, 2000). Based on the theory above, the hypotheses in this study are as
follows:
H2: Compatibility has a positive and significant influence on perceived usefulness.
H5: Compatibility has a positive and significant influence on perceived ease of use.
Complexity, complexity refers to the level of difficulty or intricacy in learning and using technology.
In TAM, complexity is a factor that influences the perceived ease of use of a technology. The more
complex a technology is, the more difficult it is for users to learn and use, which in turn can reduce
the likelihood of technology adoption. Research has shown that the easier users can master
technology and the more intuitive the user interface, the higher the likelihood of adoption. Based
on the theory above, the hypotheses in this study are as follows:
H3: Complexity has a positive and significant influence on perceived usefulness.
H6: Complexity has a positive and significant influence on perceived ease of use.
Perceived Ease of Use, perceived ease of use encompasses the extent to which consumers feel it is
easy or difficult to use information services (Davis, 1989). The perceived ease of use construct is
only significant during the initial period of adopting and using the system and becomes insignificant
during extended and continuous usage (Venkatesh et al., 2003). Based on the theory above, the
hypotheses in this study are as follows:
H7: Perceived ease of use has a positive and significant influence on perceived usefulness.
H9: Perceived ease of use has a positive and significant influence on attitude toward using.
Perceived Usefulness, in a broad sense, perceived usefulness relates to the extent to which
consumers believe using the information system services will enhance their performance (Seddon,
1997). Consumers can use e-filing services if they believe that using the system can improve their
efficiency or save time when performing various transactions. Based on the theory above, the
hypotheses in this study are as follows:
H8: Perceived usefulness has a positive and significant influence on attitude toward using.
Attitude Toward Using is a positive or negative evaluation of performing the related behavior.
These attitudes are shaped by beliefs, social norms derived from normative beliefs, motivation to
comply, and perceived behavioral control, which is influenced by beliefs regarding the availability
of opportunities and resources required to perform the behavior(Ajzen, 1985). Based on the theory

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

above, the hypotheses in this study are as follows:
H10: Attitude toward using has a positive and significant influence on actual system use.
Actual System Use. The actual system use variable in the original Technology Acceptance Model
(TAM) refers to users' real actions in using the system or technology under consideration after they
form the intention to use it. Actual system use measures the extent to which users apply the
technology or system in their daily activities after developing the intention to do so based on their
perceptions of usefulness and ease of use (Davis, 1987).

METHOD
The research method used in this study is a quantitative method based on positivism philosophy.
This approach is employed to test hypotheses with a focus on a specific population or sample. Data
is collected using research instruments, and the subsequent analysis is performed using quantitative
and statistical techniques (Sugiyono, 2016). The research data was collected through purposive
sampling, with sample criteria being in Boyolali District and having used the Online Tax System.
The questionnaire was distributed online via Google Forms to local taxpayers in Boyolali District.
Data testing includes validity tests (construct validity) through convergent validity and discriminant
validity and reliability tests using Cronbach Alpha and Composite Reliability (Ghozali, 2008). The
data analysis involves descriptive statistics to describe respondent identities and variables in
percentages. Further analysis uses the PLS (Partial Least Square) model with the Smart PLS
application, which includes structural model design, construct measurement, path diagram
estimation, parameter evaluation, goodness of fit evaluation, and hypothesis testing using the
Bootstrap method (Wiyono, 2011).
The application of Partial Least Squares Structural Equation Modelling (PLS-SEM) and the TAM
in this research is warranted by their appropriateness for investigating intricate interactions among
variables in prediction frameworks. PLS-SEM is especially beneficial for examining smaller samples
and non-normally distributed data commonly found in practical public administration research,
such as taxpayer behavior. The TAM, extensively utilized in technology adoption research, provides
a comprehensive framework for analyzing how perceived ease of use and usefulness affect the
acceptability of digital tax systems such as SiPAD. This methodology offers insights into local tax
administration systems while enabling greater adaptation and comparison in global contexts,
rendering it helpful for both theoretical and practical consequences. The parameters tested are as
follows:
Table 1. Parameter Test

1.
a.
b.
2.

Parameter Test
Validity Test
Convergence Validity:
Loading Factor
Average Variance Extracted (AVE)
Discriminant Validity:

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Value
> 0,7
> 0,5

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

a. Fornell Larcker Criterion or HTMT
b. Cross Loading

a. AVE > correlation between constructs
b. loading factor value> cross loading value

Reliability Test
1. Composite Reliability
2. Cronbach’s Alpha

> 0.7
correlation between constructs 0.7
t-statistic > 1,96, or
p-value < 0,05

Testing the Significance of the Direction of
Relationship based on the t-statistic value or
p-value
Source: processed by the author (2023)

Based on the theoretical review above, the following table shows the indicators for this study:
Table 2. Measurement scales
Constructs
Experience

Items
EXP1
EXP2

EXP3
EXP4
Compatibility

COM1
COM2
COM3

Complexity

COMP1
COMPL2
COMPL3
COMPL4

Perceived Ease of
Use

PE1
PE2

Measures
I often use the Boyolali Regency Local Tax Information
System (SiPAD)
I have a lot of experience in resolving errors in the Boyolali
Regency Local Tax Information System (SiPAD). I master
the Boyolali Regency Local Tax Information System
(SiPAD) based on previous experience
I mastered the Boyolali Regency Local Tax Information
System (SiPAD) based on previous experience
I have experience in using technology similar to the Boyolali
Regency Local Tax Information System (SiPAD)
The features of the Boyolali District Local Tax Information
System (SiPAD) system suit my needs.
Using the Boyolali District Local Tax Information System
(SiPAD) matches my work style
The development of the Boyolali Regency Local Tax
Information System (SiPAD) is very suitable for my current
situation
The development of the Boyolali Regency Local Tax
Information System (SiPAD) is very suitable for my current
situation
The visual display (user interface) of the Boyolali District
Local Tax Information System (SiPAD) is confusing
There are many features of the Boyolali District Local Tax
Information System (SiPAD) that I do not use
I need a lot of time and effort that you need to use the
Boyolali Regency Regional Tax Information System (SiPAD)
It is easy for me to learn and use the Boyolali District Local
Tax Information System (SiPAD)
User manuals, error catalogs, and auxiliary functions of the
Boyolali Regency Local Tax Information System (SiPAD) are
easy to understand and clear

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

Constructs

Items
PE3

Perceived
Usefullnes

PU1
PU2
PU3
PU4

Attitude Toward
Using

ATU1
ATU2
ATU3

Actual System Use

ASU1
ASU2
ASU3

Measures
In general, the Boyolali Regency Online Regional Tax
Information System (SiPAD) application is very user-friendly
or easy to use
The use of the Boyolali Regency Regional Tax Information
System (SiPAD) system can improve my tax reporting
performance
The use of the Boyolali District Local Tax Information
System (SiPAD) system can increase the effectiveness of my
tax reporting
The use of the Boyolali District Local Tax Information
System (SiPAD) can improve simplify my tax reporting
I often encounter errors in the Boyolali Regency Regional
Tax Information System (SiPAD) system
I feel comfortable using the Boyolali Regency Local Tax
Information System (SiPAD)
I believe that the Boyolali Regency Local Tax Information
System (SiPAD) helps me carry out tax obligations more
efficiently
I feel frustrated when using the Boyolali Regency Local Tax
Information System (SiPAD)
Compared to other tax administration systems, I use the
Boyolali Regency Local Tax Information System (SiPAD) as
my first choice for reporting and paying taxes.
I always use the Boyolali District Local Tax Information
System (SiPAD) to fulfill my tax administration obligations.
I understand and have utilized the features/functions of the
Boyolali District Local Tax Information System (SiPAD) in
carrying out my tax administration.

RESULT AND DISCUSSION
Demographic Profile of Respondents.
The study collected a total of 131 valid responses; the characteristics of the study respondents are
summarized in Table 3. Of these respondents, 84 people (64.1%) were female, while 47 people
(35.9%) were male. The education level of most respondents was senior high school, with a total
of 93 people (71.0%). Furthermore, there were 26 respondents with a
diploma/graduate/master/doctorate level of education (19.8%) and 12 respondents with a junior
high school level of education (9.2%). A total of 121 respondents (92.4%) were business owners,
and 10 respondents (7.6%) were employees. Regarding the type of business, 67 respondents
(51.1%) were involved in trading businesses, 42 respondents (32.1%) were in culinary businesses,
and the rest came from service, industry, agriculture, livestock, and fishery businesses.

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

Table 3. Demographic Profile of Respondents
Variable
Gender

Category
Frequency
Male
47
Female
84
Elementary School
0
Junior High School
12
Senior High School
93
University
26
Employee
10
Owner
121
Service
9
Culinary
42
Trade
67
Industry
6
Agriculture, Farm, Fisheries
7
Source: processed by the author (2023)

Level of Education

Position
Type of Business

Percentage
35,9%
64,1%
0,0%
9,2%
71,0%
19,8%
7,6%
92,4%
6,9%
32,1%
51,1%
4,6%
5,3%

Measurement Model Results
The two-stage PLS-SEM procedure involves assessing the measurement model for validity and
reliability, followed by assessing the structural model for hypothesis testing. Construct validity
consists of two parts: convergent validity and discriminant validity.

Convergent validity test results with loading factor values
Based on the data taken from the sample data in Table 2 above, the results of the convergent
validity test with the loading factor value of each indicator are more than 0.7, so the sample data is
valid as shown in Table 4 below:
Table 4. Factor loadings for measurements
Variable
Actual System Use (ASU)
Attitude Toward Using (ATU)
Compatibility (COM)
Complexity (COMP)

Experience (EXP)

Indicator

Outer Loadings

ASU1
ASU2
ASU3
ATU1
ATU2
ATU3
COM1
COM2
COM3
COMP1
COMP2
COMP3
COMP4
EXP1

0,955
0,889
0,894
0,955
0,934
0,880
0,834
0,908
0,940
0,879
0,853
0,852
0,859
0,865

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

EXP2
EXP3
EXP4
Perceived Ease of Use (PE)
PE1
PE2
PE3
Perceived Usefulness (PU)
PU1
PU2
PU3
PU4
Source: processed by the author (2023)

0,822
0,874
0,826
0,914
0,915
0,922
0,896
0,871
0,865
0,904

Convergent validity test results with average variance extracted (AVE) values
AVE values are obtained through PLS algorithms for valid indicators. As illustrated in Table 4
below, all AVE values exceed the 0.5 threshold, as required by the established criteria. This result
further confirms the convergent validity of the construct.
Table 5. Results of average variance extracted (AVE), Composite Reliability (CR), Cronbach’s
Alpha (CA)
Cronbach's
alpha
Asu
Atu
Com
Com
Exp
Pe
Pu

0,902
0,914
0,875
0,884
0,869
0,907
0,906

Composite
Composite
reliability
reliability
(rho_a)
(rho_c)
0,959
0,938
0,926
0,946
0,879
0,923
0,893
0,920
0,880
0,910
0,907
0,935
0,906
0,941
Source: processed by the author (2023)

Average variance
extracted
(AVE)
0,834
0,854
0,801
0,741
0,717
0,782
0,841

Table 6. Results of average variance extracted (AVE), Composite Reliability (CR), Cronbach’s
Alpha (CA)
Cronbach's
alpha
Asu
Atu
Com
Com
Exp
Pe
Pu

0,902
0,914
0,875
0,884
0,869
0,907
0,906

Composite
Composite
reliability
reliability
(rho_a)
(rho_c)
0,959
0,938
0,926
0,946
0,879
0,923
0,893
0,920
0,880
0,910
0,907
0,935
0,906
0,941
Source: processed by the author (2023)

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Average variance
extracted
(AVE)
0,834
0,854
0,801
0,741
0,717
0,782
0,841

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

Discriminant Validity using Fornell-Larcker.
The criteria for Discriminant Validity Test using Fornell-Larcker is that the AVE value must be
higher than the correlation between constructs. In table 7 below, it is explained that the root AVE
value is listed at the highest value in each column. For example, in the first column (ASU column),
the root AVE value is 0.913, and the correlation value between constructs is 0.213; 0.213; 0.174;
0.123; 0.147; 0.168; 0.422. The correlation value between these constructs is still smaller than the
root AVE value. Then, we continued the test on the ATU column until the PU column found the
same results. So, it can be concluded that the research data has good divergent validity, or it is
inevitable that each concept of each latent model (construct) is different from other variables. The
test results are shown in Table 7 below:
Table 7. Fornell-Larcker Criterion
Asu
0,913
0,213
0,174
0,123
0,147
0,168
0,422

Asu
Atu
Com
Comp
Exp
Pe
Pu

Atu

Com

Comp

Exp

0,924
0,499
0,895
0,358
0,511
0,861
0,093
0,400
0,573
0,847
0,605
0,714
0,534
0,360
0,627
0,650
0,472
0,406
Source: processed by the author (2023)

Pe

Pu

0,884
0,629

0,917

Discriminant Validity Test Results with Cross Loading Value
A validity test with cross-loading is a method in PLS-SEM analysis that is used to evaluate the
extent to which the indicators used to measure a construct have a strong relationship with the
intended construct. In this test, each indicator is tested against constructs in the model other than
the one they are supposed to measure. Suppose the cross-loading value of the indicators is low or
insignificant against other constructs. In that case, it indicates better construct validity because the
indicator is more correlated with the intended construct than with other constructs in the model.
Table 8. Correlation among latent variables and cross loadings
Asu

Atu

Com

Comp

Exp

Pe

Pu

Asu1

0,955 0,236

0,145

0,083

0,084

0,067

0,392

Asu2

0,889 0,141

0,144

0,081

0,177

0,181

0,378

Asu3

0,894 0,184

0,191

0,176

0,167

0,245

0,390

Atu1

0,240 0,955

0,419

0,256

0,028

0,486

0,579

Atu2

0,247 0,934

0,472

0,357

0,139

0,628

0,624

Atu3

0,087 0,880

0,494

0,380

0,082

0,553

0,526

Com1

0,143 0,412

0,834

0,505

0,441

0,614

0,596

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
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Antoro & Thaha

Asu

Atu

Com

Comp

Exp

Pe

Pu

Com2

0,184 0,453

0,908

0,390

0,292

0,619

0,531

Com3

0,143 0,473

0,940

0,472

0,340

0,682

0,614

Comp1

0,125 0,340

0,518

0,879

0,544

0,523

0,457

Comp2

0,078 0,289

0,449

0,853

0,516

0,477

0,433

Comp3

0,143 0,336

0,416

0,852

0,424

0,433

0,370

Comp4

0,075 0,261

0,352

0,859

0,477

0,385

0,346

Exp1

0,099 0,117

0,430

0,533

0,865

0,381

0,363

Exp2

0,099 0,066

0,291

0,472

0,822

0,285

0,347

Exp3

0,183 0,093

0,389

0,494

0,874

0,310

0,353

Exp4

0,116 0,023

0,210

0,428

0,826

0,218

0,307

Pe1

0,407 0,590

0,575

0,391

0,314

0,601

0,914

Pe2

0,430 0,585

0,594

0,462

0,400

0,561

0,915

Pe3

0,324 0,549

0,621

0,445

0,404

0,569

0,922

Pu1

0,224 0,591

0,544

0,419

0,269

0,896

0,577

Pu2

0,138 0,539

0,609

0,393

0,299

0,871

0,553

Pu3

0,103 0,473

0,697

0,524

0,380

0,865

0,555

Pu4

0,130 0,537

0,674

0,549

0,322

0,904

0,541

Source: processed by the author (2023)
Based on the table above, in the Actual System Use (ASU) column, there are 3 indicators, namely
ASU1, ASU2, and ASU1. This is the loading factor value. Other indicators outside the ASU
indicator are cross-loading values. The criterion for this test is that the loading factor value must
be higher than the cross-loading value. The value of ASU1, ASU2, ASU3 is 0.955; 0.889; 0.894.
While the value of other indicators outside the highest ASU indicator is PE2 worth 0.430. Then,
the test on other variables results in the loading factor value being higher than the cross-loading
value, so it can be concluded that the research data has met the criteria in the validity test with
cross-loading.

Reliability Test Results with Cronbach's Alpha and Composite Reliability values
Based on Table 4 above, the results of the reliability test with Cronbach's Alpha (CA) and
Composite Reliability (CR) produce values greater than 0.7 for all variables, so it can be stated that
the indicators used met good reliability.

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

Structural Model Results
Following the PLS-SEM procedure, the bootstrapping method was used to simulate each
relationship hypothesis. Testing the significance of the direction of the relationship is based on the
t-statistic or p-value. If the t-statistic value > 1.96 or the p-value < 0.05.

Figure 1. T-Statistic Test Results with P Value Source: processed by the author
Table 9. of T-Statistic Test Results
No

Hypothesis

1
2
3
4
5
6
7
8
9
10

EXP -> PU
COMP -> PU
COM -> PU
EXP -> PE
COMP -> PE
COM -> PE
PE -> PU
PU -> ATU
PE -> ATU
ATU -> ASU

Standard
Deviation
(STDEV)
0,121
0,131
0,119
0,061
0,042
0,144
0,359
0,356
0,153
-0,017
-0,008
0,093
0,237
0,229
0,099
0,600
0,602
0,074
0,297
0,305
0,119
0,408
0,409
0,101
0,348
0,341
0,118
0,213
0,232
0,091
Source: processed by the author (2023)

Original
Sample (O)

Sample
Mean (M)

T Statistics
(|O/STDE P Values
V|)
1,018
0,309
0,423
0,673
2,351
0,019
0,178
0,859
2,389
0,017
8,055
0,000
2,491
0,013
4,027
0,000
2,960
0,003
2,338
0,020

Based on the results of the t-statistic test on 10 (ten) hypotheses, 7 (seven) hypotheses have been
generated whose p-value is <0.05 (significant). From the table above, the results of hypothesis
testing can be described as follows;
H1: [EXP->PU] Taxpayer experience may not significantly affect SiPAD's perceived usefulness
due to rapid developments in the tax administration system, including changes in interface and
features that can confuse users. This finding contrasts with earlier studies, such as in Uganda, where
education and IT proficiency significantly influenced the perception of the usefulness of e-tax
systems. However, as technological advancements accelerate, prior experience becomes less
relevant, highlighting the need for continuous training to improve user competence and ease of
system adoption. (Maiga & Asianzu, 2013).

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

These findings also differ from previous research in South Africa, which shows that computer selfefficacy and information access have a positive influence on the perceived ease of use of the tax efiling system in South Africa. These results support the idea that direct experience with the system
and access to the right information can increase perceived usefulness (Mpinganjira, 2015).
Another study in Nigeria also showed different results, including that the integration of user
feedback into system design has been shown to improve compliance rates. This indicates that a
responsive approach to taxpayer needs is essential for successful digital tax administration
(Adeyeye, 2019). This suggests that as tax systems evolve, prior experiences may not adequately
prepare users for new interfaces and functionalities, necessitating ongoing training and support.
H2: [COMP->PU] The complexity profoundly impacts Perceived Usefulness. The test findings
indicate that complexity heavily impacts Perceived Usefulness (p-value = 0.673) for SiPAD. This
shows that the more complete the features in SiPAD, the more valuable it is for taxpayers.
Compared with previous research, the same results were found for the hypothesis Complexity
exhibits a substantial association with behavioral intention to use e-filing in Malaysia. The result
indicated that simplifying complex systems led to greater perceived usefulness and user engagement
(Dorasamy et al., 2010). This result is also consistent with findings in Malaysia, where the
complexity of the e-filing system negatively affected its adoption (Adeyeye, 2019). Research in
Kenya similarly identified system complexity as a barrier to practical usage (Lhassan et al., 2022).
Therefore, simplifying SiPAD’s features and user interface can significantly improve its perceived
usefulness, much like the recommendations from (Rakhmawati et al., 2020), which advocate for
user-friendly designs to enhance adoption rates. These insights underscore the importance of
simplifying tax administration systems to improve user engagement globally.
H3: [COM->PU] Compatibility profoundly impacts Perceived Usefulness. The test outcomes
indicate that compatibility has a significant role in perceived ease of use (p-value = 0.019) on
SiPAD. This shows that compatibility is the main factor in determining the use of SiPAD. The
present results align with prior research, with the hypothesis that Compatibility has a significant
effect on Perceived Ease of Use (Fu et al., 2006).
Similar results were found in research in East Java, Indonesia, that compatibility and perceived
usefulness have a positive effect on tax compliance. Similar results were found in a study in 2023
that e-filing system quality has a positive effect on user satisfaction and perceived usefulness,
confirming that system compatibility is important for high perceived usefulness, with perceived
usefulness acting as a mediating variable (Rakhmawati et al., 2020).
This suggests that ensuring compatibility with users' current systems can significantly enhance the
effectiveness of digital tax solutions.
H4: [EXP->PE] The test results show that taxpayer experience does not have a significant effect
on the Perceived Ease of Use of SiPAD, namely with a p-value = 0.859. This indicates that taxpayer
experience is not a substantial factor in determining the use of SiPAD. This finding is different
from the findings of previous research in India in 2015, which found that computer and web skills
had a significant effect on perceived ease of use (Mustapha & Obid, 2015a). He asserts that it is
insufficient for the government only to offer effective website design and easy navigation; it is also

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

essential to establish a learning process to enhance customer proficiency, thus facilitating taxpayers
in managing tax administration more efficiently.
The findings of this study differ from those of previous research. With the results of hypothesis
testing, computer self-efficacy has a positive effect on perceived ease of use (Wang, 2003). The
findings of a study conducted in 2003 revealed that system experience and computer playfulness
significantly influenced perceived ease of use. In a broader context, research in various developing
countries suggests that as tax systems become more complex, the relevance of prior experience
diminishes, necessitating targeted training programs to enhance user proficiency. This highlights
the need for continuous education in the face of rapid technological changes.
H5: [COMP->PE] Complexity possesses a considerable effect on effect on Perceived Ease of Use.
The test results show that complexity is having a significant impact on SiPAD's perceived
usefulness (p-value = 0.017).
The findings of this study are similar to previous research, namely, perceived ease of use has a
significant positive relationship with user satisfaction, emphasizing the importance of system
quality in influencing perceived ease of use (Ghanifia et al., 2021).
The study's findings align with other research, demonstrating that perceived ease of use strongly
influences the link between tax service quality and online tax systems. This mediation leads to
increased tax compliance and revenue generation in Nigeria, as confirmed by hypothesis testing
results (Mustapha & Obid, 2015b). This suggests that addressing complexity can lead to improved
user experiences across different contexts.
H6: [COM->PE] Compatibility possesses a considerable effect on Perceived Ease of Use. The test
results show that compatibility is having a significant impact on SiPAD's perceived usefulness (pvalue = 0.000). This indicates that the more compatible SiPAD is with the existing system, the
easier it is for users to use it. These results are consistent with previous research, with the hypothesis
that Compatibility has a significant effect on Perceived Usefulness (Fu et al., 2006).
The findings of this study align with previous research, indicating that perceived ease of use is
affected by factors such as control, intrinsic motivation, and emotion, all of which can be
influenced by system compatibility (Venkatesh, 2000).
This reinforces the idea that compatibility is a critical factor in the successful adoption of digital
tax solutions.
H7: [PE->PU] Perceived Usefulness has a significant effect on Perceived Ease of Use. The test
results show that Perceived Usefulness has a considerable influence on SiPAD's Perceived Ease of
Use (p-value = 0.013). This indicates that the more valuable the SiPAD features are, the easier it is
for taxpayers to use SiPAD.
This finding is similar to the results of previous research, which showed that perceived ease of use
has an influence that varies depending on the nature of the task, with perceived usefulness having
a more significant effect on IT adoption (Gefen & Straub, 2000). Perceived ease of use has an
essential influence on perceived usefulness in the context of Enterprise Resource Planning (ERP)

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

system implementation (Muliati, 2019). This highlights the interconnectedness of these constructs
in fostering user engagement.
H8: [PU->ATU] Perceived Usefulness has a significant effect on Attitude Toward Using. The test
results show that perceived usefulness has a considerable influence on attitude toward using (pvalue = 0.000) SiPAD. This indicates that the more useful SiPAD is for users, the more positive
the user's attitude towards using SiPAD.
This finding is the same as the results of previous research, which found that perceived usefulness
significantly influences user intention to use the Internet tax system, emphasizing the importance
of perceived usefulness in influencing user attitudes (Chang et al., 2005).
This study's findings corroborate previous research, which demonstrates a significant positive
relationship between the quality of tax services and the online tax system, mediated by perceived
ease of use. This suggests that perceived usefulness plays a crucial role in fostering positive attitudes
towards using the system (Mustapha & Obid, 2015b). Promoting the benefits of digital tax systems
can significantly improve user acceptance.
H9: [PE->ATU] Perceived Ease of Use has a significant effect on Perceived Usefulness. The test
results show that perceived ease of use does not have a substantial impact on SiPAD's perceived
usefulness (p-value = 0.003). This indicates that the easier it is for users to use SiPAD, the more
positive the user's attitude toward using SiPAD is.
This finding is the same as the results of previous research, which showed that perceived ease of
use has a significant influence on user attitudes, which in turn affects user satisfaction with
electronic taxation systems (Chang et al., 2005)
These findings align with previous research, demonstrating that e-filing, perceived ease of use, and
perceived usefulness positively influence corporate taxpayer compliance. This indicates that
perceived ease of use is crucial for fostering a positive attitude toward the system's use(Amalia &
Fahrudi, 2021).
Another study in Indonesia in 2023 showed different results. It found that perceived ease of use
and self-efficacy significantly affected the actual use of the web e-invoicing system, but perceived
usefulness had no significant effect (Zahra et al., 2023).
H10: [ATU -> ASU] Attitude Toward Using has a significant effect on Actual System Use. The
test results show that attitude toward using SiPAD is having a substantial impact on SiPAD's actual
system use (p-value = 0.020). This indicates that the more positive the user's attitude towards using
SiPAD, the higher the level of SiPAD use.
This finding is similar to the results of previous research, which showed that perceived usefulness
and perceived ease of use do not affect student performance in the mandatory use of e-learning,
emphasizing the importance of attitudes and behavioral intentions in actual system use (M. A.
Nugroho et al., 2018).
This finding is the same as the results of previous research, which found that positive attitudes
toward the use of technology systems, including ERP systems, strongly influence users' intentions

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Analysis of the Acceptance of the Local Tax Administration System Using the Technology
Acceptance Model (TAM)
Antoro & Thaha

to use these systems effectively (Muliati, n.d.). This highlights that by promoting positive attitudes
toward SiPAD through effective communication and continuous improvements, the Boyolali
Financial Agency can increase the actual system usage among taxpayers.
The findings from this research provide crucial insights for the Boyolali Regency Financial Agency
and related stakeholders to enhance taxpayers' SIPAD usage. Specifically, the lack of significant
influence of taxpayer experience on perceived usefulness and ease of use suggests the need for
comprehensive training and socialization programs to help taxpayers adapt to the evolving system.
Additionally, the significant impact of complexity and compatibility on perceived usefulness and
ease of use underscores the importance of simplifying and enhancing system features to ensure
user-friendliness and seamless integration with existing platforms. Promoting the benefits of
SIPAD through effective communication strategies can improve user attitudes and increase
adoption rates. Monitoring and evaluating user feedback will ensure continuous improvement, and
leveraging successful practices from regions like Surakarta can guide Boyolali in implementing
effective initiatives.

CONCLUSION
This research examines the determinants affecting the adoption of the Regional Tax
Administration System (SiPAD) in Boyolali Regency using the lens of the Technology Acceptance
Model (TAM) and Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings
indicate that experience, compatibility, complexity, perceived ease of use, and perceived utility had
differing influences on the acceptability of SiPAD. Out of the 10 hypotheses examined, seven were
affirmed and three were dismissed. These findings underscore the essential need to enhance system
compatibility, user-friendliness, and perceived utility in promoting the increased use of SiPAD.
Moreover, ongoing training and socialization initiatives are crucial for assisting taxpayers in
acclimating to swift technology advancements. The effective execution of SiPAD is anticipated to
improve tax administration efficiency, boost local tax income, and strengthen regional tax reform
efforts. These findings provide essential information for policymakers, especially in areas or nations
encountering identical difficulties with the implementation of digital tax systems. The wider
implications indicate that resolving user experience and system integration challenges, together with
ongoing taxpayer education, might be crucial factors for the effective worldwide adoption of digital
tax systems.

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