Efek Moderasi Keterampilan Digital Pelaku Industri Usaha Mikro, Kecil, dan Menengah (UMKM) Hasil Tembakau Terhadap Keberterimaan Digitalisasi Layanan Cukai Pada KPPBC TMC Kudus

Hanan Eko Budiharjo, Prof. Ir. Paulus Insap Santosa, M.Sc., Ph.D., IPU; Asmarawati Handoyo, S.IP., MPA., Ph.D

2026 | Tesis | S2 Mag.Studi Kebijakan

Digitalisasi layanan cukai melalui Portal CEISA 4.0 Layanan Cukai bertujuan untuk memberikan kemudahan pelayanan publik. Namun, implementasi sistem mandatori ini menemui kendala pada tingkat keterampilan digital penggunanya, khususnya pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) Hasil Tembakau. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi keberterimaan digitalisasi layanan cukai sekaligus menguji efek moderasi dari keterampilan digital. Pendekatan kuantitatif diterapkan melalui Partial Least Squares Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS 4. Data dikumpulkan dari 110 responden pelaku UMKM Hasil Tembakau di bawah pengawasan KPPBC Tipe Madya Cukai Kudus dengan mengadaptasi Digital Government Services Acceptance Model (DGSAM). Hasil penelitian menunjukkan bahwa Attitude (? = 0,254), Perceived User Experience (? = 0,244), dan Transparency (? = 0,226) berpengaruh paling signifikan terhadap keberterimaan sistem. Lebih lanjut, meskipun efek moderasi keterampilan digital tidak terbukti, variabel ini ditemukan memiliki pengaruh langsung yang sangat dominan sebagai prediktor independen terhadap Behavioral Intention to Use (? = 0,676). Rekomendasi dari penelitian mengarah pada inovasi kebijakan digital di bidang cukai harus mempertimbangkan aspek teknologi melalui pendekatan pengembangan sistem dengan memperhatikan faktor Perceived User Experience (PUE) dan Transparency (TR). Selain itu, perlu diperhatikan aspek lingkungan melalui kehadiran faktor Keterampilan Digital (KD) yang justru keberadaannya menjadi faktor kunci keberterimaan digitalisasi layanan cukai.

The digitalization of excise services through the CEISA 4.0 Excise Service Portal aims to facilitate public service delivery. However, the implementation of this mandatory system encounters obstacles regarding the digital skill levels of its users, particularly among tobacco micro, small, and medium enterprises (MSMEs). This study aims to identify the factors influencing the acceptance of digital excise services while simultaneously examining the moderating effect of digital skills. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4. Data was collected from 110 Tobacco MSME respondents under the supervision of the Kudus Customs and Excise Office by adapting the Digital Government Services Acceptance Model (DGSAM). The results indicate that attitude (? = 0.254), perceived user experience (? = 0.244), and transparency (? = 0.226) have the most significant influence on system acceptance. Furthermore, although the moderating effect of digital skills was not proven, this variable was found to have a highly dominant direct effect as an independent predictor on Behavioral Intention to Use (? = 0.676). Recommendations from this research suggest that digital policy innovation in the excise sector must consider the technological aspect through a system development approach that pays attention to Perceived User Experience (PUE) and Transparency (TR) factors. In addition, it is necessary to consider the environmental aspect through the presence of the digital skills factor, which actually serves as the key factor in the acceptance of excise service digitalization.

Kata Kunci : Digital Government Service Acceptance Model (DGSAM), Keterampilan Digital, UMKM Hasil Tembakau, Portal CEISA 4.0 Layanan Cukai, Partial Least Squares