Abstract

<span lang="EN-US">The e-Bupot application for government agencies is an information technology solution provided by the Directorate General of Taxes (DJP). Specifically designed for government agencies, this application aims to simplify the fulfillment of tax obligations and enhance overall convenience. Despite being in use for over a year, there is a noticeable research gap focusing on the acceptance and satisfaction levels among users of the e-Bupot application. Therefore, additional research is imperative to assess taxpayer acceptance and understand its role in bolstering taxpayer compliance.The research was conducted across all government agencies in Bali province, Indonesia. It integrates the Meta-UTAUT model along with the ISS Model to analyze information technology acceptance. Adopting a quantitative approach, the sampling technique used in this research was purposive, with the survey completed by 172 respondents. Data analysis for this research utilized the PLS method with SmartPLS version 3 software.Based on the analysis results, effort expectancy, information quality, service quality, system quality, attitude, trust, and behavioral intention are identified as factors that encourage use behavior in utilizing the e-Bupot application, ultimately influencing tax compliance. Future studies are recommended to explore and detail specific aspects of social influence and facilitating conditions in different contexts or among specific user groups</span>

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