Abstract:

In Indonesia, e-government services adoption has been delayed due to poor user acceptance and failure to meet community and government expectations. Existing research has investigated the critical successful factors of e-Filing service using TAM. It makes the existing research need to be more extensive in determining other factors. Bridging the research gap, this study considers the trust in e-government service to determine what factors led to the individual user acceptance of e-Filing service in Indonesia. The quantitative research method was applied. The existing research was adopted to develop the research questionnaire. The online survey link is used to distribute questionnaires to individual taxpayers in Indonesia. SmartPLS software is used to analyze 297 individual taxpayer respondents. The study found that perceived usefulness and trust in e-government services significantly affect actual use, whereas perceived ease of use does not. The research proves that trust in e-government services plays an essential mediating role in perceived usefulness and perceived ease of use in adopting e-government services. Trust in e-government services is a crucial factor that explains the causal relationship between perceived usefulness and perceived ease of use to the actual use of e-government. Finally, our recommendations consider trust in e-government services into TAM to investigate empirical factors in another context. Future research can also consider other factors in the proposed model for a more in-depth analysis