User Acceptance and Behaviour Towards Tax Deduction Systems Adoption: An Integrated Technology Acceptance and Usage Model Perspective

The adoption of technology in the tax sector is increasing rapidly. The gaps in the technology infrastructure and information systems have led to a diverse perspective on user behaviour, with users holding various opinions on adopting technology. The study aims to evaluate user behaviour and the user acceptance in the information system called the e-Bupot unification to guide technology development in the tax sector, analyzing six factors: performance expectancy (PE), effort expectancy (EE), social influence (SI), hedonic motivation (HM), Habit (H), Personal Innovativeness (PI) that affect the behavioral intention and use behaviour. The surveys were conducted to 400 responses based in Indonesia area. The result reveals that effort expectancy, social influence, hedonic motivation, habit, and personal innovation have affected the behavioural intention and use behaviour of the technology adoption. The result shows the behavioural intention affects the use behaviour of technology adoption. The performance expectancy was found to have no significant impact on behavioural intention the behavioural intention. The findings show that improving the performance expectancy of its website by the evaluation from the user of this technology is required. By enhancing system usability and providing robust system support for future development to increase the user in the technology adoption. The study adds value to tax policy and technology acceptance literature by evaluating the user behaviour through the UTAUT-3 model showing the user acceptance of this technology adoption for promoting more effective adoption of future digital tax systems in deduction tax.