The Relationship Between Perceived Ease of Use, Perceived Usefulness and Perceived Loss of Control with User Satisfaction in Mandatory Setting

Abstract

The Indonesia's Tax Reforms have mandated the use of information technology system to enhance the tax administration system in Indonesia. During the COVID-19 pandemic, the government is accelerating the tax reforms in order to increase efficiency and achieve the tax revenue target to fund the relief efforts. In line with the tax reforms, the SISMIOP, an information system, is used to perform administration of taxes, specifically for land and building tax. However, the successful implementation of the system can be affected by the level of user acceptance. Using the Technology Acceptance Model, this study aims to examine the correlation between perceived ease of use, perceived usefulness and perceived loss of control with user satisfaction. A census-based survey involving 20 employees at Regional Revenue Agency in Malang was conducted to test the research model using the Spearman's rank correlation methods. The results show that the association between both perceived ease of use and perceived usefulness with user satisfaction are positive and significant. The relationship between perceived ease of use and user satisfaction is the strongest than other variables, indicating that the ease of using the system can strongly and positively affect the user satisfaction. However, the correlation between perceived loss of control and user satisfaction is negative, very weak and not significant. Keywords-SISMIOP, perceived ease of use, perceived usefulness and perceived loss of control, user satisfaction