From Technology Acceptance to Support Strong Institution (SDGs 16): Explaining Tax E-Filing Adoption Through an Extended UTAUT2 Model

Diana  Airawaty; Prashanth Beleya; Arief  Surya Irawan; Geetha  Veerappan; Hasim  As’ari; Hasan Karacan

doi:10.48161/qaj.v6n2a2316

Authors

Diana Airawaty Accounting Department, Faculty of Economics, Universitas Mercu Buana Yogyakarta, Yogyakarta 55753, Indonesia; https://orcid.org/0000-0002-2587-0438
Prashanth Beleya Department of Management, Faculty of Economics, INTI International University, Persiaran Perdana BBN, Putra Nilai, 71800 Nilai, Negeri Sembilan, Malaysia; https://orcid.org/0000-0001-6815-1460
Arief Surya Irawan Accounting Department, Faculty of Economics and Business, Universitas Gadjah Mada, Jalan Sosio Humaniora No. 1, Bulaksumur, Yogyakarta 55281, Indonesia; https://orcid.org/0000-0002-5484-0828
Geetha Veerappan Faculty of Education, Universiti Tunku Abdul Rahman, 31900 Kampar, Perak, Malaysia; https://orcid.org/0000-0001-7888-1547
Hasim As’ari Accounting Department, Faculty of Economics, Universitas Mercu Buana Yogyakarta, Yogyakarta 55753, Indonesia; https://orcid.org/0000-0002-3427-3002
Hasan Karacan PEN Research Institute, 681 Essington Ln, Buffalo Grove, IL 60089, USA. https://orcid.org/0000-0002-8470-2450

DOI:

https://doi.org/10.48161/qaj.v6n2a2316

Keywords:

Tax e-filing adoption, UTAUT2 model, E-government, SDGs, System quality and information quality, Perceived risk.

Abstract

Digital tax administration has become a key instrument for enhancing transparency, accountability, and institutional effectiveness, directly supporting Sustainable Development Goal (SDG) 16 on Peace, Justice, and Strong Institutions. This study investigates individual taxpayers’ acceptance and continued use of tax e-filing in Indonesia, where adoption remains inconsistent despite mandatory implementation. Drawing on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2), this study develops an extended model by incorporating system quality, information quality, and perceived risk from the Information Systems Success Model. A quantitative explanatory design was employed, using data from 262 individual taxpayers in Indonesia. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that performance expectancy, effort expectancy, social influence, facilitating conditions, and system quality significantly influence behavioral intention, which in turn strongly predicts actual system use. In contrast, perceived risk demonstrates a negative effect on behavioral intention, while information quality shows a positive but comparatively weaker influence. The results highlight that successful tax e-filing adoption is not only a technological issue but also an institutional and behavioral phenomenon. The study contributes to SDG 16 by demonstrating how effective digital tax systems enhance institutional trust, compliance behavior, and governance capacity. It further provides practical implications for policymakers to improve system quality, strengthen digital trust, and reduce perceived risk to promote sustainable e-government adoption.

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