E-learning telah diadopsi sebagai cara revolusioner pembelajaran pada Direktorat Jenderal Pajak untuk mempercepat perkembngan penetahuan. Penelitian ini berusaha untuk menentukan faktor penting yang mempengaruhi e-learning outcomes Direktorat Jenderal Pajak di Indonesia. Dengan mengintegrasikan kualitas sistem, penggunaan sistem, kualitas sistem, kepuasan pengguna, self-efficacy, self-regulated learning behavior, normative beliefs, dan subjective norm, penelitian ini menguji kausalitas dari faktoryang dapat memprediksi e-learning outcomes. Sebanyak 151 respon valid yang tidak ganda digunakan dalam analisis Partial Least Square. Hasil menyatakan bahwa kualitas sistem, penggunaan sistem, kualitas sistem, self-efficacy, self-regulated learning behavior, normative beliefs, dan subjective norm merupakan prediktor signifikan untuk memprediksi e-learning outcomes. Kepuasan pengguna tidak mempengaruhi memprediksi e-learning outcomes. Temuan pada penelitian ini memiliki implikasi yang signifikan pada e-learning Direktorat Jenderal Pajak. Pertama, normative beliefs, dan subjective norm memiliki dampak yang besar, sehingga Direktorat Jenderal Pajak sebaiknya memiliki orang penting yang dapat memotivasi sesama pegawai. Kedua, self-efficacy dapat diraih dengan melatih pegawai dan membuat rekrutmen yang baik. Ketiga, e-learning sebaiknya menyediakan akses informasi yang cepat.

E-learning has adopted into a revolutionary way of learning in Directorate General of Taxes to rapid growth in knowledge. The present study endeavors to determine the critical factors that influence e-learning outcomes in Directorate General of Taxes in Indonesia. By integrating system quality, system used, information quality, user satisfaction, Self-Efficacy, Self-Regulated Learning Behavior, Normative Beliefs, and Subjective Norm, The study tested the causal pathway of the factors that could predict the e-learning outcomes. A total of 151 valid unduplicated responses were used to fit the Partial Least Square analysis model. The result revealed that system quality, system used, information quality, self-efficacy, self-regulated learning behavior, normative beliefs, and subjective norm support were significant predictors of e-learning outcomes. User satisfaction was found not to influence of e-learning outcomes. The findings from the current study have significant implications for the e-learning in Directorate General of Taxes. First, normative beliefs and subjective norm have a big size effect, Directorate General of Taxes must have an important person that motivating the others. Second, self-efficacy can be achieved by training the employee and making a good recruitment. Third, the e-learning must provides high-speed information access.

Kata Kunci : Sistem e-learning, kualitas sistem, penggunaan sistem, kualitas sistem, kepuasan pengguna, self-efficacy, self-regulated learning behavior, normative beliefs, subjective norm, e-learning outcomes