Understanding Behavioral Intention to Use Digital Tax Platforms: Evidence from Regional Public Service Users

Muchammad Romadhon () and Maat Pono
Additional contact information
Muchammad Romadhon: Hasanuddin University
Maat Pono: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 333-346 from Springer

Abstract: Abstract This research seeks to explore the factors influencing the behavior of digital tax platform adoption among regional public service users in Indonesia, particularly in South Sulawesi Province. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), the study includes four core constructs (performance expectancy, effort expectancy, facilitate conditions and trust in government) to investigate their direct and mediated impacts on actual system use via behavioral intention. A valid response of 200 was obtained from the individual taxpayers who had experience with digital tax services. The findings are tested through Partial Least Squares Structural Equation Modeling (PLS-SEM) and indicate that all the proposed paths are statistically significant. Effort expectancy and trust in government were the strongest predictors of behavioral intention, which in turn had a large direct impact on use. In addition, mediation analysis provides evidence that behavioral intention mediates the relationship between all of the antecedents and system usage. The findings highlight the crucial roles of intuitional trust, system useability, and infrastructure support in facilitating technology acceptance in the public sector. The research adds to the expansion of the UTAUT model by introducing trust as a fundamental construct and provides policy implications for improving citizen uptake of digital tax services in developing areas.

Keywords: Digital Tax Platform; Behavioral Intention; UTAUT; Trust in Government; Structural Equation Modeling; E-Government Adoption; Technology Acceptance; South Sulawesi; PLS-SEM; Public Service Innovation (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_24

Ordering information: This item can be ordered from
http://www.springer.com/9789462397095

DOI: 10.2991/978-94-6239-709-5_24

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().