Assessing the Impact of Service Quality, Perceived Usefulness, and Ease of Use on E-Filing Adoption: A Technology Acceptance Model (TAM) Perspective on Taxpayer Satisfaction and Compliance

Audilia Ersa Iramaidha, Kadarisman Hidayat, Agung Nugroho Luthfi Imam Fahrudi and Rosyid Nurrohman
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Audilia Ersa Iramaidha: Department of Business Administration, Brawijaya University
Kadarisman Hidayat: Department of Business Administration, Brawijaya University
Agung Nugroho Luthfi Imam Fahrudi: Department of Business Administration, Brawijaya University
Rosyid Nurrohman: Department of Business Administration, Mulawarman University

International Journal of Research and Innovation in Social Science, 2025, vol. 9, issue 14, 610-618

Abstract: This research investigates the factors affecting tax compliance among individual taxpayers registered at the Singosari Regency Pratama Tax Service Office (TSO) by applying the Technology Acceptance Model (TAM) introduced by Davis (1986), with additional variables of service quality and satisfaction. A quantitative research method is utilized, with data gathered through an online survey via Google Forms from 169 individual taxpayers. The collected data is analyzed using the SEM-PLS method with the support of SmartPLS 3.0 software. The results of this study can provide valuable insights for the Singosari Regency Pratama Tax Service Office (TSO) in improving tax compliance through the e-Filing system. The Technology Acceptance Model, derived from Davis’ framework, is widely used to assess technological adoption across various industries. This study applies TAM to examine how individual taxpayers at the Singosari Regency Pratama Tax Service Office (TSO) adopt electronic tax reporting systems. By incorporating TAM into the e-Filing system, this research aims to enhance system performance and user experience. Ultimately, taxpayer satisfaction with the e-Filing system plays a crucial role in increasing tax compliance. The results indicate that one hypothesis was found to be insignificant, namely the effect of perceived ease of use on information system adoption. This is evidenced by a t-statistic value of 0.543, which is lower than the threshold of 1.96, and a p-value of 0.587, which exceeds the significance level of 0.08. This suggests that ease of use is not a key factor in e-Filing adoption, as its usage is more influenced by service quality and perceived usefulness. The segmentation of respondents based on demographic factors such as age and digital literacy is recommended for future studies. Additionally, the study acknowledges its limitations, including potential sampling bias, which should be addressed in subsequent research.

Date: 2025
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