Analysis of the Acceptance of the Local Tax Administration System Using the Technology Acceptance Model (TAM)

The Farmer’s Card becomes one of the requirements to get the subsidized fertilizer as a tool of access to banking services integrated into an E-wallet or ATM (Automatic Teller Machine). The new technology indicates the problem found in the field, which is the lack of awareness and knowledge of the farmers who own the Farmer’s Card in understanding the function of each feature provided by the Card. This research is conducted to analyze the readiness and the acceptance factors of the farmers who own the Farmer’s Card toward the interest of using the Farmer’s Card in the Sumenep Regency. The Technology Readiness and Acceptance Model (TRAM), which is the collaboration of the Technology Readiness Index (TRI) and Technology Acceptance Model (TAM), is being used to analyze the interest in the use of the Farmer’s Card. Quantitative data is collected through interviews with structured questionnaires that refer to the previous research indicators on the Technology Readiness and Acceptance Model (TRAM). The sample was conducted on 140 farmers who own the Farmer’s Card. The analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through the SmartPLS software. The results of the hypothesis show that the function or the advantage of the Farmer’s Card has a direct and significant influence on the interest of the farmers in using the Farmer’s Card. On the other hand, the simplicity of using the Farmer’s Card is considered insignificant and challenging for the farmers. The Farmer’s Card program can be successful. It is suggested that the government and the farmers, who own the Farmer’s Card, need to approach and improve their communication through intensive guidance. Keywords: readiness, acceptance, farmer's card, PLS-SEM, subsidized fertilizer

This study examines the determinants of corporate tax compliance in Thailand, partic-ularly in the context of increasing digitalization. While prior studies have separately addressed technology acceptance and behavioral intention, few have integrated these domains to explain voluntary tax compliance. This research employs a hybrid model that combines the Technology Acceptance Model (TAM), the Theory of Planned Be-havior (TPB), and taxpayer responsibility theory. Using data from 500 corporate ac-countants, we employed Partial Least Squares Structural Equation Modeling (PLS-SEM), Necessary Condition Analysis (NCA), and Importance–Performance Map Analysis (IPMA) to analyze the data. The results demonstrate that perceived ease of use, subjec-tive norms, and perceived behavioral control significantly influence tax intention, which in turn affects compliance behavior. Furthermore, attitudes toward technology and perceived usefulness indirectly support compliance, while taxpayer responsibility ex-hibits a strong direct effect. These findings contribute to the theoretical understanding of compliance behavior and offer practical insights for enhancing technology-enabled tax systems in emerging markets. This study examines the determinants of corporate tax compliance in Thailand, partic-ularly in the context of increasing digitalization. While prior studies have separately addressed technology acceptance and behavioral intention, few have integrated these domains to explain voluntary tax compliance. This research employs a hybrid model that combines the Technology Acceptance Model (TAM), the Theory of Planned Be-havior (TPB), and taxpayer responsibility theory. Using data from 500 corporate ac-countants, we employed Partial Least Squares Structural Equation Modeling (PLS-SEM), Necessary Condition Analysis (NCA), and Importance–Performance Map Analysis (IPMA) to analyze the data. The results demonstrate that perceived ease of use, subjec-tive norms, and perceived behavioral control significantly influence tax intention, which in turn affects compliance behavior. Furthermore, attitudes toward technology and perceived usefulness indirectly support compliance, while taxpayer responsibility ex-hibits a strong direct effect. These findings contribute to the theoretical understanding of compliance behavior and offer practical insights for enhancing technology-enabled tax systems in emerging markets.

The rapid advancement of digital technologies necessitates a deeper focus on user acceptance and satisfaction, particularly within the framework of the Technology Acceptance Model (TAM), analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). This systematic literature review examines 36 articles published between 2020 and 2025, revealing that factors such as trust, system quality, perceived enjoyment, service quality, and technological self-efficacy significantly influence user satisfaction. These external variables enhance the explanatory power of TAM, providing a richer understanding of user interactions with digital platforms such as e-commerce, e-learning, and mobile banking. PLS-SEM's ability to manage model complexity, non-normal data distributions, and interrelated constructs further validates its suitability for this research. The findings suggest that integrating these external factors improves both the theoretical and practical aspects of TAM in the context of technology adoption. Future research could explore additional industry-specific applications for emerging technologies.

In higher education, PLS-SEM supports the study of multidimensional relationships, such as technology acceptance behavior and educational innovation effectiveness. PLS-SEM is a powerful analytical tool used to test complex theoretical models, especially in cases where data are limited or non-normally distributed. TAM provides a theoretical foundation for usefulness and ease of use, while IRT emphasizes psychological and functional barriers to innovation. Data were collected from 420 lecturers at Vietnamese higher education institutions on the acceptance of using artificial intelligence (AI) in higher education to test the integrated model of TAM and IRT. The results show that perceived usefulness (PU) and perceived ease of use (PEU) positively affect attitudes and intentions to adopt AI. In contrast, IRT barriers such as complexity of use, value, risk, and tradition have adverse effects, limiting lecturers’ application of AI in teaching. The research results contribute to the expansion of PLS-SEM applications in higher education and provide recommendations for managers to promote the acceptance of AI technology and reduce barriers to innovation in this field.

E-government plays an important role in digital economic transformation by improving access to public services and driving economic growth. One implementation in West Papua Province is Rumahekraf, a digital marketing platform for creative economy players in the local region. However, the adoption of this platform is still low, and not many studies have examined factors that influence public acceptance of this service. Therefore, this study aims to identify factors that contribute to and inhibit users' intentions to adopt this platform in West Papua. We combine the Technology Readiness Index (TRI) and Technology Acceptance Model (TAM) to understand this phenomenon. Data was gathered via an online survey utilizing Google Forms, consisting of 157 merchants/business owners. The information was examined employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The research indicates that innovativeness, perceived ease of use (PEOU), and facilitating conditions play an important role in increasing users’ intention to adopt Rumahekraf (R² = 59.4%). Additionally, PEOU also contributes to increased perceived usefulness (PU) (R² = 41.1%), which in turn strengthens the benefits perceived by users (R² = 55.7%). Optimism significantly affects PEOU but not usefulness. Meanwhile, insecurity and discomfort were not found to be major barriers to the adoption of this platform. This research provides insights for local government and platform development in improving the effectiveness of e-government implementation in West Papua by providing more adequate infrastructure and increasing public trust in the platform.

E-government plays an important role in digital economic transformation by improving access to public services and driving economic growth. One implementation in West Papua Province is Rumahekraf, a digital marketing platform for creative economy players in the local region. However, the adoption of this platform is still low, and not many studies have examined factors that influence public acceptance of this service. Therefore, this study aims to identify factors that contribute to and inhibit users' intentions to adopt this platform in West Papua. We combine the Technology Readiness Index (TRI) and Technology Acceptance Model (TAM) to understand this phenomenon. Data was gathered via an online survey utilizing Google Forms, consisting of 157 merchants/business owners. The information was examined employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The research indicates that innovativeness, perceived ease of use (PEOU), and facilitating conditions play an important role in increasing users’ intention to adopt Rumahekraf (R² = 59.4%). Additionally, PEOU also contributes to increased perceived usefulness (PU) (R² = 41.1%), which in turn strengthens the benefits perceived by users (R² = 55.7%). Optimism significantly affects PEOU but not usefulness. Meanwhile, insecurity and discomfort were not found to be major barriers to the adoption of this platform. This research provides insights for local government and platform development in improving the effectiveness of e-government implementation in West Papua by providing more adequate infrastructure and increasing public trust in the platform.

Self Order Kiosk (SOK) is machines used for ordering process. Each SOK machine, equipped with a state-of-the-art touchscreen, displays a variety of menu options, including food, drinks, snacks, and ice cream. When customers place orders through these machines, their orders are sent directly to the kitchen monitor. This allows kitchen staff to immediately prepare and serve the orders quickly and accurately, reducing customer waiting times. However, there have been several complaints from customers about the ordering process using the SOK machines, indicating that there is still room for improvement in the service. Given these issues, researchers are increasingly interested in using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method in this research and Technology Acceptance Model (TAM). PLS-SEM is an analysis technique that enables the simultaneous testing of relationships among multiple dependent and independent variables. TAM is a method designed to examine user attitudes towards technology. Each variable can be a factor or a construct composed of several indicators. The research results led to the conclusion that the perception of the usefulness and ease of use of the Self Order Kiosk (SOK) machine significantly influences the acceptance behavior of SOK technology.

Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh literasi keuangan,inklusi keuangan dan fintech terhadap penggunaan Qris yang dimediasi oleh technology acceptance model (TAM). Sifat penelitian ini adalah koresional dengan analisis data bersifat kuantitatif dan data yang digunakan adalah data primer, yang didapatkan dari penyebaran angket di Guardian Bengkulu kepada customer yang menggunakan Qris dengan 110 sampel. Teknik pengambilan sampel Sampling Insidental (Reliance Available Sampling) dengan Pengolahan data menggunakan teknik analisis Partial Least Square-Structural Equation Modeling (PLS-SEM) dengan bantuan aplikasi SmartPLS 4. Hasil penelitian menunjukan bahwa literasi keuangan tidak berpengaruh terhadap technology acceptance model tidak berpengaruh terhadap penggunaan Qris dan tidak berpengaruh terhadap penggunaan Qris yang dimediasi oleh technology acceptance model. inklusi keuangan berpengaruh terhadap technology acceptance model berpengaruh terhadap penggunaan Qris dan berpengaruh pada penggunaan Qris yang dimediasi oleh technology acceptance model. Fintech berpengaruh terhadap technology acceptance model dan berpengaruh terhadap penggunaan Qris yang dimediasi oleh technology acceptance model tetapi tidak berpengaruh pada penggunaan Qris. Technology acceptance model berpengaruh terhadap penggunaan Qris. Kata Kunci :literasi keuangan,inklusi keuangan, fintech, penggunaan Qris, technology acceptance model

This study examines the factors influencing seniors’ adoption of virtual reality (VR) cognitive training games by integrating the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM). Beyond the traditional constructs of these models, the research incorporates perceived enjoyment (PE), personal innovativeness (PI), and computer anxiety (CAX) to address seniors’ cognitive health needs and explore VR-based non-pharmacological interventions. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), the study analyzed direct and indirect effects on adoption within a questionnaire-based framework. The research was conducted at community care centers in Taoyuan City, Taiwan, with 150 seniors aged 65–80. Participants engaged in a 20-min session with Nintendo Switch VR games and subsequently completed a questionnaire assessing their experiences. Results revealed that perceived ease of use (PEOU), PE, and subjective norms (SN) significantly shaped attitudes toward VR adoption, which strongly influenced behavioral intention (BI). BI emerged as a robust predictor of actual usage behavior (AUB), while CAX negatively impacted BI, highlighting the need to address emotional barriers. This study underscores the importance of designing intuitive, engaging, and accessible VR cognitive training games tailored for seniors. It also highlights the pivotal role of family and caregivers in fostering adoption, alongside the necessity of providing social and emotional support. These findings contribute to the theoretical understanding of VR-based games adoption in older adults and offer practical guidance for developers and healthcare providers aiming to create effective interventions for cognitive health.

Effect of strategic imperative on technology adoption in academic libraries in Pakistan: A TAM & PLS-SEM analysis.

The automotive industry today faces three major transitions: the emergence of autonomous driving, electric powertrain replacing the internal combustion engine, and changes in possession of automobiles, e.g., increased usage of car sharing. As all three transitions are fostered by technologies that drive digital transformation of automobiles, the Technology Acceptance Model (TAM) by Davis represents the underlying research model of this paper. Hypotheses are developed and tested for a sample of 1177 participants using Partial Least Squares Structural Equation Modeling (PLS-SEM). Group differences are investigated for three markets: Europe, North America, and China. The paper confirms the underlying assumptions of the Technology Acceptance Model in the context of automobiles. Further, it illustrates influential societal norms and individual experiences for technology acceptance. In addition, compound effects for technology acceptance are found, e.g., the perceived enjoyment of electric driving affects the acceptance of autonomous driving and car possession behavior. The novel approach to integrate three different technologies within the Technology Acceptance Model requires unifying items to a level which makes them comparable, limiting the results for each individual technology. For practice, automotive manufacturers obtain advice on how to foster technology acceptance. For society, the paper uncovers the role of societal norms for technology acceptance in the context of automobiles. Policy makers can obtain insights on how to successfully increase technology acceptance, e.g., for environmental purposes. Conclusively, the paper applies the Technology Acceptance Model for three developments in the context of automobiles, thereby extending current research using the Technology Acceptance Model.

This study examines the tax revenue and administration system of the brave in Greater Tangerang in the context of low technology adoption despite the initiation of e-government and smart city programs. The study aims to analyze the factors that influence the revenue system using the Technology Acceptance Model (TAM) framework. The method used is a quantitative approach with an explanatory research type, using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationship between variables. Data were collected from 357 taxpayer respondents through a brave questionnaire. The results of the study indicate that perceived ease of use and perceived benefits have a significant effect on attitudes and actual use of the brave tax administration system. System complexity was found to have a negative impact on ease of use, while system compatibility increased the benefits perceived by users. These findings are in line with the TAM framework, which emphasizes the importance of user perception in determining technology acceptance. To increase acceptance of the brave tax system, the government needs to prioritize complexity and improve system compatibility through user education and technical support. The results of the study provide theoretical contributions by strengthening the TAM framework in the context of public digital services, as well as providing practical recommendations for optimizing the implementation of the brave tax administration system.

The Directorate General of Taxes (DGT) continues to develop Direktorat Jenderal Pajak (DJP) Online as an electronic platform for the tax administration of taxpayers. It is essential to create an information technology support system that effectively improves tax collection. The purpose of this study is to analyze the factors that influence the adoption of the DJP Online system by Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) as a conceptual framework. The research method used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the Smart PLS application and involved a sample of 152 MSMEs spread across South Jakarta, Bandung, and Surakarta. The results of hypothesis testing show that experience, compatibility, complexity, perceived ease of use, and perceived usefulness have different influences on the adoption of DJP Online. These factors need to be considered by DGT to increase the adoption of DJP Online. The implication of these findings is the importance of making DJP Online easier to use, compatible, and fulfilling perceived usefulness to encourage MSMEs to use this platform to increase the effectiveness and efficiency of tax administration and ultimately increase tax revenue in Indonesia.

The utilization of information technology and the internet in the industry is generally done through the implementation of Enterprise Resource Planning (ERP) systems to manage business processes. The success of ERP system implementation requires efforts to support and prevent failure risks. One of the risk factors for failure is the User Interface (UI) design of the ERP system. Good UI design that meets user needs needs to be considered. This research utilizes the Design Thinking (DT) method to create a good UI design and the Technology Acceptance Model (TAM) method to measure the acceptance of UI design in the manufacturing module of PT Allure Alluminio. The DT method was chosen as the UI design method for the ERP system because it is considered more creative in generating product concepts compared to other standard methods and TAM was chosen as one of the best methods for explaining technology acceptance and is a popular and commonly used approach. The UI design process is carried out in 6 phases of DT under the guidance of the Person in Charge (PIC), and the acceptance of UI design is measured after system implementation. Acceptance measurement is conducted using TAM with navigation and UI design variables as external variables, which are taken from previous research, and it tests the variables of Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Behavioral Intention to Use (BITU) among 50 users of the ERP system in the manufacturing module at PT Allure Alluminio through a Google Form questionnaire. The collected data is analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3.2.9. The research results indicate that the DT method is effective for UI design as it involves users. The analysis shows that the use of ERP systems is influenced by perceived usefulness and ease of use, but not influenced by UI design. Navigation and UI design provide ease of use.