Effectiveness of QRIS on Motor Vehicle Tax Payment Compliance through the Technology Acceptance Model (TAM) in West Nusa Tenggara

Abstract

E-money transactions will increasingly be a substitute for cash. In Indonesia, QRIS is a popular digital payment system. One way to pay vehicle tax is through QRIS. Adoption of the use of technology as a government step in the resolution of tax arrears. The aim of this research is to identify the role of perceived convenience, perceived ulitity, and perceived credibility of QRIS in paying vehicle tax in West Nusa Tenggara. The research approach is quantitative, using the SEM-PLS method of analysis with SmartPLS 4.0 software. The population of this research is the tax payers who are using the QRIS in West Nusa Tenggara. The purposeful sampling method was used with 52 samples. The research results show that perceived convenience is negative and insignificant when paying vehicle tax. Then, the perceived ulitity and the perceived credibility show a positive and significant value for compliance with the payment of motor vehicle tax. This research finds that the taxpayers in West Nusa Tegggara who pay the vehicle tax using the QRIS payment method are influenced by the perceived ulitity and credibility.