Pengaruh Kepercayaan pada E-government, Perceived Usefulness, Perceived Ease to Use dan Beberapa Faktor Lain terhadap Penggunaan E-government (Survei Pengguna Pelayanan Online e-Filing Wajib Pajak Orang Pribadi)

MOHAMMAD NURUL HUDA, Dr. Yuyun Purbokusumo, M. Si.

2021 | Tesis | MAGISTER MANAJEMEN DAN KEBIJAKAN PUBLIK

Pengembangan e-government yang semakin baik didukung dengan keberadaan payung hukum dan instrumen kebijakan. Disisi yang lain, tantangan implementasi e-government menuai tantangan dari sisi kualitas e-government, kepercayaan pada e-government, dan beberapa faktor lain. Sehingga intensitas penggunaan e-government dipengaruhi oleh ketiga faktor tersebut. Tujuan Penelitian: Penelitian ini bertujuan menguji pengaruh variabel trust in e-government terhadap variabel intention use of e-government; 2) menguji dua variabel technology acceptance model yaitu Perceived usefulness dan perceived ease to use terhadap intention use of e-government; 3) menguji beberapa faktor lain yang terdiri dari variabel trust in government, trust in internet, trust in system, trust in service dan trust in information terhadap variabel trust in e-government; dan 4) menguji pengaruh variabel perceived usefulness dan perceived ease to use terhadap trust in service. Desain/Metode/Pendekatan: Pendekatan kuantitatif digunakan dalam penelitian ini dengan pengumpulan data dilakukan melalui online survey. Teknik analisis partial least squares-structural equation modelling digunakan untuk menganalisis data sampel sejumlah 378 Wajib Pajak Orang Pribadi dengan bantuan software WrapPLS 7.0. Hasil Penelitian: Hasil penelitian menerima hipotesis; Perceived usefulness dan perceived ease to use berpengaruh secara signifikan terhadap intention use of e-government; Perceived usefulness dan perceived ease to use berpengaruh secara signifikan terhadap trust in service; Trust in government, trust in internet, trust in system, trust in service dan trust in information berpengaruh secara signifikan terhadap trust in e-government; trust in e-government berpengaruh secara signifikan terhadap intention use of e-government dan menolak satu hipotesis: trust in system tidak berpengaruh secara signifikan pada trust in e-government. Originalitas: Penelitian ini mengisi literature gap dengan menguji hubungan variabel perceived usefulness dan perceived ease to use terhadap trust in service. Limitasi: Keterbatasan atas generalisasi hasil penelitian oleh responden Wajib Pajak Orang Pribadi, tanpa mempertimbangkan responden yang berasal dari Wajib Pajak Badan.

A better development of e-government supported by several factors such as existence of law and policy instruments are needed to ensure the sustainability of e-government development. On the other hand, the implementation of e-government faces challenges in terms of the quality of e-government, trust in e-government, and several other factors. It makes the intention use of e-government is influenced by these three factors. Research Purposes: This study aims 1) to examine the effect of trust in e-government to intention use of e-government; 2) to examine two technology acceptance model variables, namely perceived usefulness and perceived ease to use to the intention use of e-government; 3) to examine the effect of the several other factors consisting of trust in service, trust in government, trust in internet, trust in system, trust in service and trust in information to trust in e-government; 4) to examine two technology acceptance model variables, namely perceived usefulness and perceived ease to use to trust in service. Design/Method/Approach: quantitative method is used in this reseacrh and the data collection is done through an online survey. The partial least squares-structural equation modelling analysis technique was used to analyze the data sample of 378 individual taxpayers with WrapPLS 7.0 software. Research Results: The results of the study are accepted the hypothesis: Perceived usefulness and perceived ease to use have significant effect on the intention use of e-government; Perceived usefulness and perceived ease to use have significant effect on trust in service; Trust in government, trust in internet, trust in system, trust in service and trust in information have significant effect on trust in e-government; Trust in e-government have significant effect on the intention use of e-government an rejects one hypothesis: trust in system has no significant effect on trust in e-government. Originality: This study fills a literature gap that examine the relationship between perceived usefulness and perceived ease to use on trust in service. Limitation: Limitation on the generalizability of research results by individual taxpayers, without considering respondents from corporate taxpayers.

Kata Kunci : Penggunaan E-government, Kualitas E-government, Kepercayaan pada E-government, Beberapa Faktor Lain, Technology Acceptance Model, Partial Least Squares-Structural Equation Modelling.