Acceptance of e-Tax Service System: A Confirmatory Factor Analysis

Abstract

The purpose of this research is to predict the tax payer behavioral intention of using the e-SPT through the application of Technology Acceptance Model (TAM).

This research used survey method to collect primary data from the population of tax payer in the city of Manado and Bitung with 156 respondents while using judgement sampling method.

The data analysis is using Structural Equation Modeling (SEM) that consists of two steps; the measurement model and structural model. The focus of this research is on the first step of SEM modeling, which is the measurement model by using the Confirmatory Factor Analysis (CFA). The purpose of this analysis is to test the validity and reliability from the indicator of the construct or latent variable researched, thus, we will obtain the fit construct or latent variable before proceeding to the next step of SEM which is the structural model.

Based on the confirmatory factor analysis (CFA), we obtained the validity test result, convergent validity, and reliability test result, construct reliability and variance extracted, from the indicator of construct or latent variable which are perceived usefulness, perceived ease of use, Attitude toward the Use e-SPT, and Behavioral Intention to use e-SPT. The reliabilty and validity test result showed that there is no indicator from all the tested latent variable to be excluded for the next step of Structural Equation Modeling (SEM)  which is the structural model.