Determinan Minat Keprilakuan Pengguna E-Samsat di Kota Denpasar dengan Pendekatan UTAUT

  • Ni Luh Feby Millennia Yustina Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia
  • Zaki Baridwan Fakultas Ekonomi dan Bisnis Universitas Brawijaya, Indonesia


E-Samsat is one of the implementations of e-government which is intended to provide convenience for the public in carrying out tax obligations, especially paying motor vehicle taxes. This study aims to examine and analyze the determinants of interest in using the e-samsat system for motor vehicle taxpayers in Denpasar City using the UTAUT theory approach. Two personal factors, namely self-efficacy in using the web system and perceptions of security control, are also added as constructs that influence the intention to use the e-samsat system. A total of 400 respondents were collected using a questionnaire survey method with purposive sampling technique. Data analysis used the linear regression method with the SPSS version 25 application. The results showed that the variable effort expectations, performance expectations, self-efficacy in using the web system and perceptions of security control had a positive effect on the intention to use e-samsat. However, social influence was not found as a construct that had an effect on the intention to use e-samsat.

Keywords: E-government; E-Samsat; UTAUT; Intention to Use System


Download data is not yet available.


Almaiah, M. A., Al-Khasawneh, A., Althunibat, A., & Khawatreh, S. (2020). Mobile Government Adoption Model Based on Combining GAM and UTAUT to Explain Factors According to Adoption of Mobile Government Services. International Journal of Interactive Mobile Technologies, 14(3), 199–225.

Al-Saedi, K., Al-Emran, M., Ramayah, T., & Abusham, E. (2020). Developing a general extended UTAUT model for M-payment adoption. Technology in Society, 62.

Bandura, A. (1977). Self-efficacy: toward a unifying theory of behavioral change. Psychological Review, 84(2), 191.

Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672–695.

Carter, L., Christian Shaupp, L., Hobbs, J., & Campbell, R. (2011). The role of security and trust in the adoption of online tax filing. Transforming Government: People, Process and Policy, 5(4), 303–318.

Chung, H. Y., Lee, G. G., & Kuo, R. Z. (2015). Determinants of Public Servants’ Intention to Adopt E-Government Learning. Review of Public Personnel Administration, 36(4), 1–16.

Hsu, M. H., & Chiu, C. M. (2004). Internet self-efficacy and electronic service acceptance. Decision Support Systems, 38(3), 369–381.

Khan, I. U., Hameed, Z., & Khan, S. U. (2017). Understanding online banking adoption in a developing country: UTAUT2 with cultural moderators. Journal of Global Information Management, 25(1), 43–65.

Khazaei, H. (2020). Integrating Cognitive Antecedents to UTAUT Model to Explain Adoption of Blockchain Technology Among Malaysian SMEs. International Journal on Informatics Visualization, 4(2).

Mansoori, K. A. Al, Sarabdeen, J., & Tchantchane, A. L. (2018). Investigating Emirati citizens’ adoption of e-government services in Abu Dhabi using modified UTAUT model. Information Technology and People, 31(2), 455–481.

Santoso, W. N., & Setiawan, D. (2017). Faktor-Faktor Yang Mempengaruhi Niat Penggunaan Approweb Oleh Account Representative Direktorat Jenderal Pajak. Jurnal Akuntansi, XXI(02), 232–252.

Saragih, A. H., & Septamia, N. U. (2019). Analisis Penerimaan Pengguna E-Filing Menggunakan Model Unified Theory Acceptance And Use Of Technology (UTAUT). Jurnal Kajian Akuntansi, 3(1), 1–17.

Sekaran, U., & Bougie, R. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan Keahlian Edisi 6 Buku 2.

Soodan, V., & Rana, A. (2020). Modeling customers’ intention to use e-wallet in a developing nation: Extending UTAUT2 with security, privacy and savings. Journal of Electronic Commerce in Organizations, 18(1), 89–114.

Venkatesh, V., Smith, R. H., Morris, M. G., Davis, G. B., Davis, F. D., & Walton, S. M. (2003). User Acceptance Of Information Technology: Toward A Unified View 1. User Acceptance of IT MIS Quarterly, 27(3), 425–478.

Z Hakim, A., & Putra, Y. M. (2019). Intensity Of Taxpayers Using E-Filing (Empirical Testing of Taxpayers in Jakarta, Bogor, Depok, Tangerang, and Bekasi. EPRA International Journal of Multidisciplinary Research (IJMR) Peer Reviewed Journal, 5(7).

Zarei, N., Nazari, F., & FarhadPoor, M. R. (2019). Internet Self-Efficacy and the Use of Electronic Information Services Acceptanceamong University Students. International Journal of Information Science and Management, 17(2), 55–70.

Zubaidah, E., Nurmandi, A., Pribadi, U., & Hidyati, M. (2021). Taxpayer Behavior in Using E-Vehicle in Indonesia. Asia Pacific Journal of Information Systems, 31(3), 378–391.
How to Cite
YUSTINA, Ni Luh Feby Millennia; BARIDWAN, Zaki. Determinan Minat Keprilakuan Pengguna E-Samsat di Kota Denpasar dengan Pendekatan UTAUT. E-Jurnal Akuntansi, [S.l.], v. 33, n. 3, p. 815-829, mar. 2023. ISSN 2302-8556. Available at: <>. Date accessed: 11 june 2023. doi: