Understanding Behavioral Intention to Use Digital Tax Platforms: Evidence from Regional Public Service Users

DOI

10.2991/978-94-6239-709-5_24How to use a DOI?

Keywords

Digital Tax Platform; Behavioral Intention; UTAUT; Trust in Government; Structural Equation Modeling; E-Government Adoption; Technology Acceptance; South Sulawesi; PLS-SEM; Public Service Innovation

Abstract

This research seeks to explore the factors influencing the behavior of digital tax platform adoption among regional public service users in Indonesia, particularly in South Sulawesi Province. Based on the Unified Theory of Acceptance and Use of Technology (UTAUT), the study includes four core constructs (performance expectancy, effort expectancy, facilitate conditions and trust in government) to investigate their direct and mediated impacts on actual system use via behavioral intention. A valid response of 200 was obtained from the individual taxpayers who had experience with digital tax services. The findings are tested through Partial Least Squares Structural Equation Modeling (PLS-SEM) and indicate that all the proposed paths are statistically significant. Effort expectancy and trust in government were the strongest predictors of behavioral intention, which in turn had a large direct impact on use. In addition, mediation analysis provides evidence that behavioral intention mediates the relationship between all of the antecedents and system usage. The findings highlight the crucial roles of intuitional trust, system useability, and infrastructure support in facilitating technology acceptance in the public sector. The research adds to the expansion of the UTAUT model by introducing trust as a fundamental construct and provides policy implications for improving citizen uptake of digital tax services in developing areas.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Muchammad Romadhon
AU  - Maat Pono
PY  - 2026
DA  - 2026/06/20
TI  - Understanding Behavioral Intention to Use Digital Tax Platforms: Evidence from Regional Public Service Users
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 333
EP  - 346
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_24
DO  - 10.2991/978-94-6239-709-5_24
ID  - Romadhon2026
ER  -