Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)

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Taxpayer’s Intention to Use e-Samsat in Payment of Motor Vehicle Tax: Analysis Based on Theory of Reasoned Action

Authors
Ni Ketut Sukasih1, *, I Putu Mertha Astawa1, Jeni Susanti1
1Accounting Department, Politeknik Negeri Bali, Badung, Bali, Indonesia
*Corresponding author. Email: kasih.sukasih@yahoo.co.id
Corresponding Author
Ni Ketut Sukasih
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-622-2_78How to use a DOI?
Keywords
e-SAMSAT; Motor Vehicle Tax; Taxpayer’s Intention; Theory of Reasoned Action
Abstract

To meet its regional original revenue targets, the Bali provincial government introduced the e-SAMSAT application to simplify vehicle tax payments for taxpayers. However, even after five years of implementation, e-SAMSAT has not fully succeeded in increasing vehicle tax revenues, as significant payment arrears remain. This study examines the impact of e-SAMSAT on taxpayer behavior using the Theory of Reasoned Action (TRA), which examines how attitudes, subjective norms and intentions predict and explain behavioral change. In particular, the research examines how taxpayers’ attitudes and subjective norms shape their intention to use the e-SAMSAT system and how this intention affects their actual behavior in paying the car tax. The method of analysis is PLS-SEM. This research aims to provide a detailed understanding of the effectiveness of e-SAMSAT and the factors influencing vehicle tax payment behavior among taxpayers in Bali Province. The results show that taxpayers’ attitudes have a positive and significant effect on their interest in using e-SAMSAT, subjective norms also have a positive and significant effect on this interest, but the facilities provided by the e-SAMSAT platform do not have a significant effect on the intention to use the system.

Copyright
© 2024 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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Volume Title
Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-622-2
ISSN
2352-5428
DOI
10.2991/978-94-6463-622-2_78How to use a DOI?
Copyright
© 2024 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.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Ketut Sukasih
AU  - I Putu Mertha Astawa
AU  - Jeni Susanti
PY  - 2024
DA  - 2024/12/31
TI  - Taxpayer’s Intention to Use e-Samsat in Payment of Motor Vehicle Tax: Analysis Based on Theory of Reasoned Action
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2024 (ICoSTAS-SAS 2024)
PB  - Atlantis Press
SP  - 706
EP  - 715
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-622-2_78
DO  - 10.2991/978-94-6463-622-2_78
ID  - Sukasih2024
ER  -