| Issue |
E3S Web Conf.
Volume 426, 2023
The 5th International Conference of Biospheric Harmony Advanced Research (ICOBAR 2023)
|
|
|---|---|---|
| Article Number | 02041 | |
| Number of page(s) | 6 | |
| Section | Innovative Management and Sustainable Society | |
| DOI | https://doi.org/10.1051/e3sconf/202342602041 | |
| Published online | 15 September 2023 | |
Evaluation of E-Government Systems to Realize Sustainable Development: E-Invoicing Web Systems as a Case Study
Accounting Department, BINUS Online Learning, Bina Nusantara University, Jakarta, Indonesia, 11480
* Corresponding author: frihardina.marsintauli@binus.ac.id
This study aims to evaluate system users’ acceptance of the E-Invoicing Web System by using the UTAUT model. The E-Invoicing Web is a government program in the field of taxation. It aims to increase state revenues based on a procurement system expected to make it easier to process tax reporting, especially VAT. The data used are primary in the form of a questionnaire distributed to users of the E- Invoicing Web System. The method used in this study is multiple regression analysis with data processing using SPSS. The results of this study show that performance expectations and social influence significantly affect behavioral intentions. Facilitating conditions and behavioral intentions affect user behavior of the E- Invoicing web system positively. Meanwhile, business expectation does not affect users’ behavioral intention regarding the E-Invoicing Web System. This research concludes that the E-Invoicing Web system is very helpful in submitting Periodic VAT SPT reporting to be more effective and efficient.
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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