e-Filing Service Adoption: The Mediating Role of Trust in E-government Service

E-government services have experienced poor user acceptance and failed to meet the public's and government's expectations. Existing studies have investigated the critical success factors of e-Filing services using TAM. Unfortunately, investigations on the influence of trust in e-government are still lacking. Trust in e-government services, as a mandatory foundation of digital public service delivery, is built on digital services' perceived reliability, security, and transparency. There is still more existing knowledge that needs to be improved. This study considers trust in e-government services to enrich the existing knowledge on the critical success factors of e-Filing adoption in Indonesia. A quantitative research method was applied. Existing studies were adopted to develop the research questionnaire. An online survey link was used to distribute the questionnaire to individual taxpayers in Indonesia. The SmartPLS software was used to analyze 297 individual taxpayer respondents. The study found that perceived usefulness and trust in e-government services significantly affect actual usage, while perceived ease of use does not. The study's results prove that trust in e-government services plays an essential mediating role in perceived usefulness and ease of use in adopting e-government services. The causal relationship between perceived usefulness and perceived ease of use to actual e-government usage is also presented. Thus, trust in e-government services needs to be a special consideration for policymakers and developers of digital service systems in the future. Future research can also consider other factors in the proposed model for more in-depth analysis.