ISSN : 1738-3110
Purpose: The use of e-Samsat services in East Java has not been significant in the amount of use of its services for tax payments as a whole. The purpose of this study is to analyze what factors East Java e-Samsat services practice and the existence of recommendations as a basis for government decisions to improve the quality of East Java e-Samsat services. Research design, data and methodology: Our model hypothesizes that three key factors determine the intention to use e-samsat platform such as: trust, awareness, ease to use. Data collection methods by distributing questionnaires and interviews. Results: The results of the study provide two findings, firstly, Trust, Ease of Use, Awareness directly or indirectly affects the Intention to Use the East Java e-Samsat service for motor vehicle taxpayers. Thus it is essential to pay attention to these three variables in terms of clarity, reliability, and timeliness as a recommendation to improve the quality of East Java e-Samsat services.. Conclusions: The results of this study can be applied and developed in other countries besides Indonesia with the same cultural patterns. Several variables have been measured in previous studies in several Asian continent countries.
Abuduaini, A. (2014). Barriers and benefits in the adoption of egovernment in China. Applied Mechanics and Materials, 678(3), 473-476. https://doi.org/10.4028/www.scientific.net/AMM.678.473
Agarwal, R., Thakur, V., & Chauhan, R. (2017). Enterprise architecture for e-Government. Proceeding of ACM International Conference Proceeding Series, March 2017, 47-55. https://doi.org/10.1145/3047273.3047330
Alotaibi, R., Houghton, L., & Sandhu, K. (2016). Exploring the Potential Factors Influencing the Adoption of M-Government Services in Saudi Arabia: A Qualitative Analysis. International Journal of Business and Management, 11(8), 56. https://doi.org/10.5539/ijbm.v11n8p56
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax (ID) Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Buffat, A. (2015). Street-Level Bureaucracy and E-Government. Public Management Review, 17(1), 149-161. https://doi.org/10.1080/14719037.2013.771699
Carter, L., Weerakkody, V., Phillips, B., & Dwivedi, Y. K. (2016). Citizen Adoption of E-Government Services: Exploring Citizen Perceptions of Online Services in the United States and United Kingdom. Information Systems Management, 33(2), 124-140. https://doi.org/10.1080/10580530.2016.1155948
Chan, F. K. Y., Thong, J. Y. L., Venkatesh, V., Brown, S. A., Hu, P.J. H., & Tam, K. Y. (2010). Modeling citizen satisfaction with mandatory adoption of an E-Government technology. Journal of the Association for Information Systems, 11(10), 519-549.
Chatzoglou, P. Chatzoudes, D., and Symeonidis, S. (2015). Factors affecting the intention to use e-Government services. 2015 Federated Conference on Computer Science and Information Systems (FedCSIS), Lodz. 1489-1498, doi:10.15439/2015F171.
Chen, J. V., Jubilado, R. J. M., Capistrano, E. P. S., & Yen, D. C.(2015). Factors affecting online tax filing - An application of the IS Success Model and trust theory. Computers in Human Behavior, 43, 251-262.https://doi.org/10.1016/j.chb.2014.11.017
Daneshgadeh, S., & Y\ild\ir\im, S. Ö . (2014). Empirical Investigation of Internet Banking Usage: The Case of Turkey. Procedia Technology, 16, 322–331.https://doi.org/10.1016/j.protcy.2014.10.098
Das, A., Singh, H., & Joseph, D. (2017). A longitudinal study of egovernment maturity. Information and Management, 54(4),415-426. https://doi.org/10.1016/j.im.2016.09.006
Elbahnasawy, N. G. (2014). E-Government, Internet Adoption, and Corruption: An Empirical Investigation. World Development, 57, 114-126.https://doi.org/10.1016/j.worlddev.2013.12.005
Fakhoury, R., & Aubert, B. (2015). Citizenship, trust, and behavioural intentions to use public e-services: The case of Lebanon. International Journal of Information Management, 35(3), 346-351.https://doi.org/10.1016/j.ijinfomgt.2015.02.002
Gasova, K., & Stofkova, K. (2017). E-Government as a Quality Improvement Tool for Citizens' Services. Procedia Engineering, 192, 225–230.https://doi.org/10.1016/j.proeng.2017.06.039
Joseph, B. K., & Du Plessis, T. (2015). Consumers' awareness of the value of e-Government in Zambia: Empirical evidence. International Journal of Electronic Government Research,11(3), 23. https://doi.org/10.4018/IJEGR.201507010.
Kayimbaşioǧlu, D., Oktekin, B., & Haci, H. (2016). Integration of Gamification Technology in Education. Procedia Computer Science, 102, 668-676.https://doi.org/10.1016/j.procs.2016.09.460
Kesa, D. D. (2018). Cosumer Perception Toward Online Banking Services to Build Brand Loyalty: Evidence from Indonesia. (KnE) Social Sciences, 3(11), 1183.https://doi.org/10.18502/kss.v3i11.2839
Kurfalı, M., Arifoğlu, A., Tokdemir, G., & Paçin, Y. (2017). Adoption of e-government services in Turkey. Computers in Human Behavior, 66, 168-178.https://doi.org/10.1016/j.chb.2016.09.041
Lallmahomed, M. Z. I., Lallmahomed, N., & Lallmahomed, G. M.(2017). Factors influencing the adoption of e-Government services in Mauritius. Telematics and Informatics, 34(4),57-72.https://doi.org/10.1016/j.tele.2017.01.003
Liang, S. W., & Lu, H. P. (2013). Adoption of e-government services: An empirical study of the online tax filing system in Taiwan. Online Information Review, 37(3),424-442.https://doi.org/10.1108/OIR-01-2012-0004
Lu, N. L., & Nguyen, V. T. (2016). Online Tax Filing{\textemdash}E-Government Service Adoption Case of Vietnam. Modern Economy, 07(12), 1498–1504.https://doi.org/10.4236/me.2016.712135
Manual, V., & Xin, A. Z. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56-70.
Mathiyarasan, M., & Chitra, V. (2019). A study on customer awareness towards internet banking-with reference to tumkurdistrict. Journal on Banking & Insurance Research,8(3), 17-27. https://doi.org/10.5958/2319-1422.2019.00011.0
Mota, F. P. B., Bellini, C. G. P., da Silva Souza, J. M., & de Jesus Nogueira Oliveira, T. (2016). The influence of civic mindedness, trustworthiness, usefulness, and ease of use on the use of government websites. Revista de Administração,51(4), 344–354. https://doi.org/10.1016/j.rausp.2016.07.002
Mullan, J., Bradley, L., & Loane, S. (2017). Bank adoption of mobile banking: stakeholder perspective. International Journal of Bank Marketing, 35(7), 1154-1174.https://doi.org/10.1108/IJBM-09-2015-0145
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality:The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172,2–9. https://doi.org/10.1016/j.sbspro.2015.01.328
Nam, T. (2014). Determining the type of e-government use. Government Information Quarterly, 31(2), 211-2100. https://doi.org/10.1016/j.giq.2013.09.006
Pitchay Muthu Chelliah, P., Thurasamy, R., Alzahrani, A. I.,Alfarraj, O., & Alalwan, N. (2016). E-Government service delivery by a local government agency: The case of ELicensing. Telematics and Informatics, 33(4), 925-935.https://doi.org/10.1016/j.tele.2016.02.003
Rajiani, I., & Ismail, N. (2019). Management innovation in balancing technology innovation to harness universities performance in the era of community 4.0. Polish Journal of Management Studies, 19(1), 309-321.https://doi.org/10.17512/pjms.2019.19.1.24
Shah, R. J. (2013). An Analysis on Determinant Factors Which Influence the Ebanking Services Adoption. Conference:National Conference on Contemporary Issues in Management and Co-Operation:Prospects and Challenges - NICM Bulletin. At Gandhinagar, X(2). https://doi.org/10.2139/ssrn.2735456
Suryanto, T. L. M., Setyohadi, D. B., & Faroqi, A. (2016). Analysis of the Effect of Information System Quality to Intention to Reuse of Employee Management Information System (Simpeg) Based on Information Systems Success Model. Web of Conferences, 58, 3001.https://doi.org/10.1051/matecconf/20165803001
Taherdoost, H., Sahibuddin, S., & Jalaliyoon, N. (2014). Features' Evaluation of Goods, Services and Eservices$\backslashmathsemicolon{\$} Electronic Service. Characteristics Exploration. Procedia Technology, 12, 204–211. https://doi.org/10.1016/j.protcy.2013.12.476
Torten, R., Reaiche, C., & Boyle, S. (2018). The impact of security awarness on information technology professionals‟behavior. Computers and Security, 79, 68-79.https://doi.org/10.1016/j.cose.2018.08.007
Wu, C., Fang, D., & Li, N. (2015). Roles of owners' leadership in construction safety: The case of high-speed railway construction projects in China. International Journal of Project Management, 33(8), 1665-1679.https://doi.org/10.1016/j.ijproman.2015.07.005