Strengthening the Intention to Use Vehicle Tax Service Online in Indonesia

Abstract

Purpose: The use of e-Samsat services in East Java has not been significant in the amount of use of its services for tax payments as a whole. The purpose of this study is to analyze what factors East Java e-Samsat services practice and the existence of recommendations as a basis for government decisions to improve the quality of East Java e-Samsat services. Research design, data and methodology: Our model hypothesizes that three key factors determine the intention to use e-samsat platform such as: trust, awareness, ease to use. Data collection methods by distributing questionnaires and interviews. Results: The results of the study provide two findings, firstly, Trust, Ease of Use, Awareness directly or indirectly affects the Intention to Use the East Java e-Samsat service for motor vehicle taxpayers. Thus it is essential to pay attention to these three variables in terms of clarity, reliability, and timeliness as a recommendation to improve the quality of East Java e-Samsat services.. Conclusions: The results of this study can be applied and developed in other countries besides Indonesia with the same cultural patterns. Several variables have been measured in previous studies in several Asian continent countries.

1. Introduction

Service has several meanings depending on the area of expertise and point of view in defining it, although the development of services is not new to the extent that information and communication technology facilitates the acceleration of the growth of a new facility (Agarwal, Thakur, & Chauhan, 2017). Many companies have moved or are planning to move their conventional services and goods to electronic services. It is crucial to know the characteristics of each automated service and then evaluate the electronic services (Taherdoost, Sahibuddin, & Jalaliyoon, 2014). As a form of providing the best service and seeing the demands of modern society that information and communication technology innovation has influenced the behavior of citizens (Gasova & Stofkova, 2017; Kesa, 2018).

E-Samsat East Java is an East Java Provincial Government service innovation for payment of Motor Vehicle Tax and Mandatory Donations for Road Traffic Accident Funds. This service is for twenty-four hours nonstop and payments using various available banking channels (Lallmahomed, Lallmahomed, & Lallmahomed, 2017). Information technology, which is assisted by Automated Teller Machine, makes taxpayers pay motor vehicle tax easier because the can make the payment faster, easier, anytime, and free of time and place boundaries (Kurfalı, Arifoğlu, Tokdemir, & Paçin, 2017). Based on table 1, it can be seen that the use of e-Samsat East Java services does not pay a significant contribution to the acceptance of locally-generated revenue, only about 0.0 - 0.62%. The lack of introduction of e-Samsat East Java to the public regarding the benefits that cause the community to be less than optimal using this online service. Current conditions where online services are unsatisfactory and do not provide adequate investment returns (Abuduaini, 2014). Efforts to improve e-Samsat services are currently developing cooperation with third parties such as developing retail outlets and the Payment Point Online Banking business. In fact, by seeing the results that have not been maximized, it is necessary to make efforts to improve services (Agarwal et al., 2017). The acceleration of service development in the service industry is very dependent on the development of information technology used. According to (Rajiani & Ismail, 2019; Shah, 2013), the development of information technology, especially the banking industry. The public is interested in information technology systems because of its ease of use, convenience, and cost savings. The quality of this technology system supports factors in e-banking (Daneshgadeh, 2014).

Table 1: East Java e-Samsat Users of All Tax Objects in East Java

Source: Regional Revenue Agency of East Java Province

Previous studies analyzed the mediating effect of perceived ease of Use on the relationship between taxation services quality and online tax systems. The study has shown that perceived ease of use has a significant mediating effect on the relationship between tax service quality and the online tax system. This study helps to understand how the online tax system is used effectively by self-employed taxpayers, which increases tax compliance and revenue generation in Nigeria (Mustapha & Obid, 2015). In research in developing countries, the study investigated the tax compliance habits of self-employed taxpayers in West Malaysia and the impact on enforcement behavior. Such previous studies focus mainly on small and medium-sized businesses and less on relevant research into self-employed people in Malaysia. The regression analysis showed that tax deterrent has a significant connection to self-employed tax compliance conduct. The regression analysis indicates, however, that tax recognition and the cost of tax compliance are marginal for prosecution (Manual & Xin, 2016). The results of the study above indicate that the measurement of intention to use e-government is limited to the technology acceptance model. Whereas this research focuses more on strengthening the intention of taxpayers based on trust, awareness, and ease to use.

Several previous studies have also investigated the trust, awareness, ease to use of intention to use e-government users. Furthermore, in previous studies analyzed about citizens ' desire to use e-governmental platform facilities in the sense of the online tax filing system, using the prism of the IS Performance System in general. In this analysis, the researcher examined qualities such as trust in technology, faith in government, confidence within online governance platforms, and previous experience on public services as significant precedents of a system. The results show that trust in technology, government morale, and previous experience impaired the faith in the e-government websites, which, in effect, had a direct influence on all three dimensions of IS efficiency (Mustapha & Obid, 2015). Usually, the Philippine taxpayers trust the online system and can generate a positive perception of its utility, satisfaction, and the resulting net benefits in the current system (Chen, Jubilado, Capistrano, & Yen, 2015). The study, then, analyzed the factors which influence the public's willingness to embrace tax filing services online. The results show that the perceived attributes of probability and observability influence the intention of late adopters significantly. However, these attributes did not affect early adopters significantly. The intention to adopt existing users is strongly influenced by social standards and the perceived attributes of relative advantage, compatibility, and complexity (Lu & Nguyen, 2016).

For potential adopters, the intention to use the online tax filing system had only a significant impact on social standards. In this study, a comforting and user-friendly design to enhance the system's perception of online tax filing processes would encourage taxpayers to continue or envisage using this electronic government service. In the e-government development, while online tax filing systems become increasingly aware, it's little known why people are prepared to use them. This paper explores why innovation theory, social cognitive theory, and contingency theory have been applied. The results could apply to other services of e-government (Liang & Lu, 2013). All the studies as mentioned earlier analyzed all the variables separately, while this study tested and analyzed all the variables simultaneously on the intention to use e-Samsatin taxpayers. This study uses and measures the influence of the variables of trust, awareness, ease to use on the intention to use variable tax services on the e-Samsatplatform.

2. Literature Review

Trust is the act of acknowledging that something is right or real. Trust is considered as hope and is a promise of a person or group whose accuracy is reliable. The measurement of belief in an e-Government context includes two dimensions: trust in a particular entity, namely the government, and believe in the reliability of technology, namely the internet (Buffat, 2015; Fakhoury & Aubert, 2015). The usefulness of modern information systems in outstanding public service companies is not only to improve efficiency but also to support more effective work processes. Only trust in an organization in information technology will facilitate tasks and work (Buffat, 2015; Das, Singh, & Joseph, 2017). Trust in new information systems technology in evaluating individual performance is needed by management to ensure that new computer-based systems can be used to control the performance of public services. The success of an organization's information system depends on how the system is run (Elbahnasawy, 2014). This information system must make the system easy for its users and the use of technology. The high evaluation value on technology implementation is not only due to inherent system characteristics but instead to the extent to which the system can be trusted. The technology system that can be imagined can meet and according to user needs (Gasova & Stofkova, 2017). Research that uses the Trust variable is Podromos et al. (2015), which examined the factors that influence citizens' intention to use e-government services. The results show that perceived usefulness is the most important determinant of intention to use e-government services. Other essential factors are seen as trust, internet experience, peer influence, computer self-efficacy, and perceived risk.

H1: Trust has a positive effect on Awareness

H2: Trust has a positive impact on Ease to Use

H5: Trust has a positive impact on the Intention to Use

Awareness is something that someone feels in the form of user awareness about technology in its adoption. Moreover, awareness must be increased in users because it is considered an essential factor in the acceptance of new electronic systems. Three factors are playing a vital role in recognition of the latest systems: awareness of the internet, workers with information technology skills, and understanding of the Internet (Alotaibi, Houghton, & Sandhu, 2016).

In Saudi Arabia, the Mobile government (m-government) is in its infancy. This study aims to explore the potential factors that influence the adoption of m-government services in Saudi Arabia. The analysis shows that factors of trust, the experience of Use, awareness, and security might influence the adoption of m-government services in Saudi Arabia (Alotaibi et al., 2016). Further research shows the factors that influence the use of internet banking services. This study uses ten variables, namely usability, ease of use, control, social influence, compatibility, risk, website features, alliance services, service, and personal awareness, that influence the use of Internet banking. With the results of compatibility have a significant effect on the use of internet banking, then followed by other variables (Mathiyarasan & Chitra, 2019). There was a study to examines the role of mediation, namely taxpayer awareness about the relationship between tax socialization, tax knowledge, the benefit of tax ID numbers, service quality, and taxpayer compliance. This study uses path analysis, and the results show that taxpayer awareness has full mediation for the interests of tax IDs, tax quality, and taxpayer compliance. Conversely, taxpayer awareness does not have a mediating role in the relationship between tax socialization, tax knowledge, and tax payments (Andreas & Savitri, 2015).

H3: Awareness has a positive effect on the Intention to Use

H6: Awareness has a positive impact on Ease to Use

Ease of Use is something in the form of a process or activity that can facilitate. Research that uses the Ease variable is Bojuwon Mustapa et al. (Mustapha & Obid, 2015), who examined the mediating effect of perceived Ease of Use on the relationship between the quality of tax services and the online tax system. With the results that the perception of ease of use has a significant mediating effect between the quality of tax services and the online tax system, and the quality of tax services has a significant positive relationship to the online tax system. This study is to understand the effective use of an online tax system that leads to increased tax compliance and income creation. Perceptions of trust, usability, and ease of use seem to explain many practical methods of the website and discuss the extent to which these factors influence the use of government websites in biometric elections in Joao Pessoa - a large city in Brazil, (Mota, Bellini, da Silva Souza, & de Jesus Nogueira Oliveira, 2016). On average, perceived usefulness and perceived ease of use have a significant effect. In terms of trust, only the dimension of trust in government has affected all levels of consumption. Positive impact the development of technology in today's circle can make it easier to find information and facilitate work, depending on how we use technology that can benefit us and others. But on the one hand, there are also negative impacts, namely, the current technological developments, especially among teenagers, many who use this technology wrong. The use of technology is only for personal interest in things that are not responsible for what they do (Pitchay Muthu Chelliah, Thurasamy, Alzahrani, Alfarraj, & Alalwan, 2016).

H4: Ease to Use has a positive effect on the Intention to Use.

Intention to Use is the will or desire to do something by taking the benefits. Research by Lu and Nguyen (2016b) that the intention to use e-Government services, namely online tax payment, is influenced by six factors, namely performance expectations, business expectations, social influence, information quality, system quality, service quality. The application of technology in an organization's information system should consider the user of the technology system, whether the technology can be utilized by the tasks and capabilities of the user (Carter, Weerakkody, Phillips, & Dwivedi, 2016; Nam, 2014; Wu, Fang, & Li, 2015). The conceptual framework in figure 1 can answer the problem in this study. Furthermore, the results of data analysis can provide recommendations for improving e-Samsat East Java services, thereby increasing the number of objects based on system quality, information quality, and e-Samsat East Java web service quality

Figure 1: Framework Research

3. Research Methods and Materials

This research includes several stages, including the theoretical literature study and previous research, problem formulation and research objectives, data collection, both primary and secondary data; testing the research instruments used in research; data processing; interpretation of research results; and recommendations from research results. The initial stages involved a preliminary study of literature and research objectives. Data was collected from samples using questionnaires and direct interviews. The samples are people using the distribution of questionnaires to taxpayers as users of e-Samsat services in the Joint Office of Samsat, East Java. The purpose of distributing questionnaires is to obtain information from respondents on the assessment of variables and indicators used. Furthermore, the results of the data are analyzed, whether it can answer the factors that influence the intention to use e-Samsat services in East Java.

The research location was in the East Java Samsat Joint Office, the reason for choosing the East Java location was because it had the second-largest potential number of motor vehicles in Indonesia. The questionnaire was distributed manually to users of East Java e-Samsatservices by standing in front of the counter in the Samsatoffice. The distribution of questionnaires in front of the East Java e-Samsat payment counter is because the respondents in this study were e-Samsat East Java service users who were exchanging proof of payment at the East Java e-Samsat counter.

The population in this study is the e-Samsat East Java service user who is the taxpayer at the age of 18 - 60 years. The use of job characteristics is to determine the level of quality of user resources because this e-Samsat service uses information and communication technology in the form of the internet and banking channels. Based on these criteria, the sampling method used is probability sampling, and the technique of determining the sample units used in this study is simple random sampling. Research instruments include validity and reliability tests conducted to test whether the instruments used in this study meet the requirements of right measuring instruments or under standard research methods. Instruments are considered good when they meet three main elements, valid or invalid, reliable or unreliable, and practical. For data processing, we use PLS-SEM (Partial Least Square - Structural Equation Modeling) analysis. This study uses four variables, namely trust, awareness, ease to use, and intention to use with 21 indicators. Research models with latent variables with high complexity as in this study can use PLS-SEM. PLS-SEM to examine the relationship and influence of each variable so that it gets a dominant factor that influences the intention variable using e-Samsatservices. Besides, PLS-SEM does not require that the data used must be normally distributed, can handle any measurement scale, and can also be used on small samples. A sample of 200 respondents using East Java e-Samsatservices. This PLS-SEM approach uses a basic design and a clear concept in order to overcome substantive research problems as in this study. The recommendations in this study are the result of a discussion of the data analysis.

4. Results and Discussion

The questionnaire was distributed to respondents aged 18-25 years as many as 6%, 26-35 years as many as 36.5%, and 46-60 years as many as 16%. However, the majority of respondents are "36 - 45 years old" as many as 41.5% of the total respondents, and this illustrates that the e-SamsatEast Java users are late and productive adulthood. Adults can think using information and communication technology that can provide convenience in activities in the digital age. Furthermore, from the results of the distribution of questionnaires, the most respondents were male, as many as 59% compared with 41% female respondents. This fact illustrates that the most dominant interest of East Java e-Samsat users is male. Most men work for their families and have the income to buy motorized vehicles. From the results of the distribution of questionnaires, respondents with civil servant/military/ police work were 15%, respondents with private sector employment were 27.5%, respondents with entrepreneurial action were 23%, most respondents were with jobs "Other," i.e., 31.5% respondents. They are filled with "Other" work because it has not been listed on the questionnaire, such as Housewife, Contract Workers, Honorary Workers, and Others. In contrast, the least respondents were students with the work of 3% of the total respondents. Students do not have a job and income to buy a motorized vehicle. Evaluation of the model in PLS-SEM will go through two stages, namely the assessment of the measurement model and the assessment of the structural model. The evaluation of the measurement model was carried out to assess the validity and reliability of the indicators forming latent constructs. The evaluation of the measurement model shows the significant value of the outer loading with t-statistics > 1.96 [Table 2]. It gets through bootstrapping procedures. This causes that the validity of the test and constructs reliability is not needed.

Table 2: Outer Loading

Note: Results of SmartPLS

Variable trust uses several measurement indicators, including the security of tax payments through the website, reliability of tax payments through the website, confidentiality of taxpayer data, the confidentiality of tax payment data, and website security from viruses/internet crime. The indicator of realibility tax payments through the website has the most significant outer loading of 0.827, with a t-statistic of 30.738. This indicator reflects the trust of taxpayers in East Java e-Samsat. Furthermore, the website security from viruses/internet crime indicator has the smallest outer loading value of 0.728 with a t-statistic of 16.583. This indicator is less dominant, reflecting the trust of taxpayers in East Java e-Samsat services.

Variable awareness uses several indicators of awareness of the use of internet networks for e-Samsat East Java; the accuracy of the information on the number of tax costs listed on the website; Smooth website to get paid codes; smooth payment of taxes. The stable payment of tax indicator has the most significant outer loading of 0.804 with a t-statistic of 26.626. This indicator is the most dominant reflects the awareness of taxpayers in East Javae-Samsat. Furthermore, the accuracy of the information indicated on the number of tax costs listed on the website has the smallest outer loading value of 0.738 with a t-statistic of 12.292. This indicator is less dominant reflects the awareness of taxpayers in East Java e-Samsat services.

The ease to use variable uses several measurement indicators including ease of website access; Ease of Use of the website; ease of understanding of website usage; ease of understanding the menus on the website; clarity of the lists on the website; clarity of the steps to use the website; the appropriateness of the actions for using the website. The clarity of the steps to use the website indicator has the most significant outer loading of 0.797, with a t-statistic of 26.014. This indicator is the most dominant reflects the awareness of taxpayers in East Java e-Samsat. Furthermore, the ease of understanding of the website usage indicator has the smallest outer loading value of 0.611 with a t-statistic of 9.404. This less dominant indicator reflects the awareness of taxpayers in East Java e-Samsat services.

The ease to use variable uses several measurement indicators including the security of tax payments through the website; reliability of tax payments through the website; confidentiality of taxpayer data; privacy of tax payment data; and website security from viruses/internet crime. The secrecy of the taxpayer data indicator has the most significant outer loading of 0.828, with a t-statistic of 33.642. This most dominant indicator reflects the awareness of taxpayers in East Java e-Samsat. The next indicator is the security of tax payments through the website; it has the smallest outer loading value of 0.672 with a t-statistic of 15.305. This less dominant indicator reflects the ease to use of taxpayers in East Java e-Samsatservices.

Table 3: Test of Path Coefficients and P-Value

Note: Results of SmartPLS

There is an effect of trust on awareness in a positive and significant way. The result of PLS shows that the path coefficient is 0.491, and the t-statistic is 7.950. The result may imply that the trust has a significant effect directly on the taxpayer awareness, so that the hypothesis is accepted. The result is relevant to the results of the study that examines whether the expected benefits of e-government are known to consumers (citizens and enterprises) in select cities in Zambia. Knowledge is a recognition of the perceived advantages and can influence adoption, as presented in Davis's 1989 model for acceptance of the technology. No major analytical research has yet been undertaken in Zambia, shown by consumer awareness, exploring e-Government penetration. Apart from the traditional factors such as "perceived Ease of Use" and "perceived utility" that influence adopt, Zambian contexts also contain additional factors that influence adoption, such as cultures, costs, trust, and other social dimensions or beliefs, this article contributes to the present debate over e-government in Sub-Saharan Africa (Joseph & Du Plessis, 2015). Although application acceptance is a major source of information systems research, few studies have examined the history and effect of compulsory product adoption. To resolve this void, they created and checked an e-government implementation mandatory citizen acceptance model (Chan, Thong, Venkatesh, Brown, Hu, & Tam, 2010). All of the previous researches conclude that trust in institutions will be able to increase awareness of the use of e-government technology.

There is an effect of trust on awareness in a positive and significant way. The result of PLS shows that the path coefficient is 0.3 81 and t-statistic 6.699 (significant). This result may imply that the trust has a significant effect directly on the taxpayer awareness. Thus, the hypothesis is accepted. The results of this study indicate that taxpayers using e-Samsat have confidence because the website is safe and reliable. Increased taxpayer trust can increase the Ease of Use of East Java e-Samsat services. The other study aims to investigate the history of the implementation of e-Government in a small developing country. A comprehensive concept was introduced, comprising of the unified theory of development embrace and use two, and the implementation approach by e-government. The findings of a 247-person cross-sectional study show that perceptions of success, Ease of Use, and perceived value are favorable for behavioral purposes. Machine self-efficacy demonstrates a clear negative connection to behavioral purpose and aversion to shifting. Our results also indicate that trust is inversely related to change resistance. The functionality and quality of information on the website should be enhanced, with a specific focus on security and secrecy (Lallmahomed et al., 2017).

There is an effect of awareness on the intention of the taxpayer to use East Java e-Samsat in a positive and significant way. The result of PLS shows that the path coefficient is 0.396, and the t-statistic is 5.154. This result may imply that awareness has a significant effect directly on the intention to use East Java e-Samsat. Taxpaying awareness has not reached the expected level. Generally, the public is still cynical and lacks confidence in the existence of charges because they still feel the same as tribute, burdensome, often trying to make payments, do not understand what the community is and how complicated and complicated tax calculation and reporting. But there are still possible efforts to make so that people are fully aware of paying taxes. When people have awareness, paying taxes will be done voluntarily rather than forced (Kayimbaşioǧlu, Oktekin, & Haci, 2016; Mullan, Bradley, & Loane, 2017). There is an effect of ease to use on the intention to use East Java e-Samsat in a positive and significant way. The result of PLS shows that the path coefficient is 0.335, and the t-statistic is 4.300. This result may imply that ease to use has a significant effect directly on the intention to use East Javae-Samsat. Thus, the hypothesis is accepted. Taxpayers, who often use internet technology, have a high tendency and a firm intention to use the internet (Pitchay Muthu Chelliah et al., 2016). The Ease of Use of East Java e-Samsat services online can increase the intention of taxpayers to use e-Samsat services. The results of this study that taxpayers of East Java e-Samsat users find it easy to use the web and ease in the processes that exist in East Java e-Samsatservices.

There is an effect of trust on the intention to use East Javae-Samsat in a positive and significant way. The result of PLS shows that the path coefficient is 0.163, and the t-statistic is 2.527. This result may imply that trust has a significant effect directly on the intention to use East Javae-Samsat, so that the hypothesis is accepted. Trust becomes the basis for taxpayers to use East Java e-Samsat services in their payment transactions. With online crime, East Java e-Samsat services depend on the trust of taxpayers on a website and internet technology. So the taxpayer must rely on information that is available electronically without being able to check the physical information directly (Carter et al., 2016; Kurfalı et al., 2017; Pitchay Muthu Chelliah et al., 2016). The results of this study indicate that taxpayers, as users of online services, trust e-Samsat East Java because the website provides a sense of security, dependability, the confidentiality of payment data, and guaranteed taxpayer data from irresponsible parties. The quality of e-Samsatincreases the intention of taxpayers to use.

There is an effect of awareness on ease to use East Javae-Samsat in a positive and significant way. The result of PLS shows that the path coefficients are 0.367 and t-statistics 5.360. This result may imply that awareness has a significant effect directly on e-Samsat East Java's ease of Use, so that the hypothesis is accepted. The results of this study indicate that the East Java e-Samsat taxpayer is aware that East Java e-Samsat services require smooth internet network access. This internet network makes it easy for taxpayers to access websites anywhere and anytime to increase the intention of taxpayers to use this service. If the awareness of taxpayers on e-Samsat East Java services online can be increased, it can directly increase the Ease of Use of taxpayers.

The current condition is the lack of recognition to the public about e-Samsat East Java so that there are not too many service users. The Trust Factor is one of the factors to increase the intention to use East Java e-Samsat services. The quality of the e-Samsat East Java information system can increase taxpayer trust and intention to use e-Samsatservices. The quality of this information system should be able to meet the needs of service users clearly and clearly (Mathiyarasan & Chitra, 2019; Torten, Reaiche, & Boyle, 2018). The next step taken to increase the trust factor is to educate the taxpayers of East Java e-Samsat services or those who are not yet service users using socialization. Technically, in supporting infrastructure and maintaining the quality of the system, private parties have carried out maintenance and improvement of the internet network through cooperation with internet service providers that are already known for sound quality systems (Andreas & Savitri, 2015; Suryanto, Setyohadi, & Faroqi, 2016). The Ease and Awareness Factor is one of the factors to increase the Intention to Use. It can be seen from the easiness factor in running the e-Samsat website; all information about the amount of tax value; the steps for using are listed on the web. The quality of the information system, regular data adjustments and the socialization of the existence of e-Samsat East Java have not been distributed evenly to all levels of society. The quality of service can be improved by increasing the usefulness of the service to shorten the payment process through the e-Samsat East Java web.

5. Conclusions

This study aims to measure how the influence of variables on the intention to use e-Samsat services. The results of data analysis showed that the variable trust, Ease of Use, and awareness of e-Samsat services have a significant influence in increasing the intention to use taxpayers. In the variable trust, website reliability in the process of tax payment is the dominant indicator that needs to be considered by management decision holders. The clarity indicator of the sequence of stages of the online tax payment process through the website is the dominant indicator that reflects the Ease of Use. In the variable awareness, an indicator of the continuity of tax payments is a dominant indicator of awareness on e-Samsat services. The consistent frequency of tax payment needs to be a concern for decision-makers in the government in improving e-Samsat services. Furthermore, if all indicators of primary interest are more optimized, the intention to usee-Samsat services can be increased.

The government, in this case, the Regional Revenue Agency of East Java Province, can make policies that bind and support government programs on non-cash payments. The government makes innovations by collaborating with third parties related to non-cash payment technology in the form of an online wallet to simplify the banking payment process manually. The government improves services by replacing the manual method for exchanging motorized vehicle tax receipts with barcodes installed on Android / iOS. The limitation of this study is only in e-Samsat service for motor vehicle taxpayer payments. As a complement to this research, further research can be done on other egovernment and measure the performance of e-government implementation. Next, it is necessary to evaluate for improvement of information and communication technology-based services. The results of this study can be implemented or developed in other countries outside of Indonesia that have the same cultural patterns. Several variables have been measured in previous studies in several Asian continent countries. Also, future researchers can add several indicators related to the intention to use egovernment services, including control and risks that arise.

The authors acknowledge grants and the financial support of Universitas Muhammadiyah Sidoarjo in Institutional Research Grants.