Trust and Risk for Measuring OnlineTax Application Acceptance

Abstract

OnlineTax was intended as an effective e-filing application. However in its implementation, the number of OnlineTax application users is still under expectation. This study was conducted to measure the acceptance of OnlineTax application in Tax Office Pratama Salatiga City in Indonesia. The model used in this study was Technology Acceptance Model (TAM) with the addition of trust and risk variables. The model was applied to 50 samples by using Partial Least Square (PLS) to test the conceptual model. Data were obtained through offline distribution of questionnaires to taxpayer in a certain time periods. Results obtained from this study indicated that perceived usefulness and trust had a significant effect on the intention to use the OnlineTax application. Meanwhile the risk did not have any significant effect on the intention to use the application. Risk variable in t-statistics had smaller than t-table (1.68), the hypothesis can not be accepted.