Mochammad Fahlevi, Dimvy Rusefani Asetya, Cecep Bryan Firdaus, Cynthia Octania Siregar, Zainur Romli
The adoption of e-Government services remains a challenge despite their potential to enhance efficiency and transparency. This study investigates user intentions toward DJP Online, focusing on the roles of trust in e-Government, system usability, privacy concerns, and information quality. Using Structural Equation Modeling-Partial Least Squares (SEM-PLS) on 609 valid responses, the findings reveal that Perceived Ease of Use (PEoU) significantly enhances Perceived Usefulness (PU), which in turn drives Intention to Use (ITU). Additionally, trust in e-Government strongly influences adoption, emphasizing the need for credibility and transparency in digital public services. Surprisingly, addressing privacy and security concerns increases trust, highlighting the importance of robust security measures. Moreover, high-quality information positively impacts perceived usefulness, reinforcing the necessity for clear and accurate communication. With 57.4% of ITU explained by PU and trust, the study underscores the need for user-friendly design, enhanced security, and transparent communication to boost adoption. These findings provide valuable insights for policymakers aiming to improve e-Government services, particularly in developing nations like Indonesia, by prioritizing trust, usability, and information quality to drive digital transformation in tax administration. © 2025 IEEE.
BINUS Online, Management Department, Bina Nusantara University, Jakarta, 11480, Indonesia; Jember University, Agriculture Department, Jember, Indonesia; The University of Melbourne, Development Studies, Faculty of Art, Melbourne, Australia; Brawijaya University, Faculty of Law, Law Department, Malang, Indonesia; University of Indonesia, Sociology Department, Depok, Indonesia
