The digital transformation of public services in Indonesia, as mandated by Presidential Regulation No. 95 of 2018 on SPBE (Electronic-Based Government System), has led to the development of e-Filing—an electronic tax return reporting system that allows taxpayers to submit their Annual Tax Return (SPT) online. However, adoption among individual taxpayers remains uneven. This study investigates the factors influencing the acceptance and use of e-Filing among individual taxpayers registered at KPP Pratama Banjarmasin using the Technology Acceptance Model (TAM). Employing a quantitative explanatory approach, data were collected from 100 purposively selected respondents through structured questionnaires and analyzed using PLS-SEM. The findings reveal that perceived ease of use significantly influences users’ attitudes, and positive attitudes, in turn, strongly predict the intention to continue using e-Filing. However, perceived usefulness shows no significant effect on either user attitudes or usage intentions, highlighting a key divergence from core TAM assumptions. Moreover, intentions to use the system significantly influence actual usage, while ease of use and usefulness do not directly drive usage intentions. This study contributes uniquely by identifying a gap between perceived system benefits and actual behavioral intent, especially in the context of infrequent or assisted use among taxpayers. It recommends broader research that includes varied demographic groups and adopts extended models like UTAUT to explore external influences such as digital literacy, policy enforcement, and user support.
Putri et al. (Sun,) studied this question.