A Model of using the e-SPPT PBB application based on the unified theory of acceptance and use of technology (UTAUT) concept and its impact on taxpayer compliance
Abstract
This study aims to analyze the influence of performance expectancy, effort expectancy, social influence, and the availability of support or facilitating conditions on the actual usage of the e-SPPT PBB application, as well as its implications for taxpayer compliance levels. The research method uses quantitative descriptive analysis with the chosen verification analysis technique being SEM PLS (Partial Least Squares Structural Equation Modeling). The sampling technique used is simple random sampling with a total sample of 100 respondents. The research results show that the direct effect of the actual use of the e-SPPT PBB BPPRD application in Jambi City is significantly influenced by performance expectancy, effort expectancy, and social influence, but not by facilitating conditions. Furthermore, the actual use of the application has a significant effect on taxpayer compliance. Then, the indirect effects of performance expectancy, effort expectancy, and social influence significantly affect taxpayer compliance through actual use, whereas facilitating conditions do not affect taxpayer compliance through actual use.
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Authors
Copyright (c) 2026 Wan Muhammad Sharif Rizka Utama Wan, Tona Aurora Lubis, Besse Wediawati
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