Taxpayer’s Intention to Use e-Samsat in Payment of Motor Vehicle Tax: Analysis Based on Theory of Reasoned Action

Ni Ketut Sukasih (), I Putu Mertha Astawa and Jeni Susanti
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Ni Ketut Sukasih: Politeknik Negeri Bali, Accounting Department
I Putu Mertha Astawa: Politeknik Negeri Bali, Accounting Department
Jeni Susanti: Politeknik Negeri Bali, Accounting Department

A chapter in Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024), 2024, pp 706-715 from Springer

Abstract: Abstract To meet its regional original revenue targets, the Bali provincial government introduced the e-SAMSAT application to simplify vehicle tax payments for taxpayers. However, even after five years of implementation, e-SAMSAT has not fully succeeded in increasing vehicle tax revenues, as significant payment arrears remain. This study examines the impact of e-SAMSAT on taxpayer behavior using the Theory of Reasoned Action (TRA), which examines how attitudes, subjective norms and intentions predict and explain behavioral change. In particular, the research examines how taxpayers’ attitudes and subjective norms shape their intention to use the e-SAMSAT system and how this intention affects their actual behavior in paying the car tax. The method of analysis is PLS-SEM. This research aims to provide a detailed understanding of the effectiveness of e-SAMSAT and the factors influencing vehicle tax payment behavior among taxpayers in Bali Province. The results show that taxpayers’ attitudes have a positive and significant effect on their interest in using e-SAMSAT, subjective norms also have a positive and significant effect on this interest, but the facilities provided by the e-SAMSAT platform do not have a significant effect on the intention to use the system.

Keywords: e-SAMSAT; Motor Vehicle Tax; Taxpayer’s Intention; Theory of Reasoned Action (search for similar items in EconPapers)
Date: 2024
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DOI: 10.2991/978-94-6463-622-2_78

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