Evaluation of E-Government Systems to Realize Sustainable Development: E-Invoicing Web Systems as a Case Study

. 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.


Introduction
Indonesia is one of the developing countries that is carrying out various developments and infrastructure throughout Indonesia, and to realize these goals, a reasonably large development fund is needed.One of the steps to obtain funds for infrastructure development is from tax revenues.Every year tax revenue is the primary source of contributing to state revenue.Therefore, the tax system strives to be perfected and simplified, both the system and the taxation process.The system is a communication tool that is easily accessible in this digitalization era.It is done so that the public can make it easier to use services and payment methods and report taxes to increase taxpayer compliance and state revenues.
Tax, according to Law no.16 of 2009 concerning the Fourth Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures in Article 1 Paragraph 1, is a mandatory contribution to the state owed by individuals or entities that are coercive based on the law, with no compensation directly and used for the needs of the state for the greatest prosperity of the people.Of the several types of taxes imposed on citizens, one of them is Value Added Tax (VAT), which is a tax imposed on the added value of goods or services produced or delivered by taxable entrepreneur, both entrepreneurs who produce Taxable Goods (BKP), importing Taxable Goods, conducting a trading business or entrepreneurs running the business in the field of Taxable Services (JKP).There is no double collection system in VAT because there is a tax credit mechanism and the same tax rate of 11% based on the latest regulations in Law Number 7 of 2021.*Corresponding authors: frihardina.marsintauli@binus.ac.idValue Added Tax occupies a crucial place, and the results will be greater than Income Tax (PPh) because every public member will buy goods for their daily needs, almost all of which are products subject to VAT and PPnBM.In addition, it should be noted that VAT is only paid or deposited to the state treasury by taxable entrepreneur (PKP) who deliver taxable goods (BKP) or taxable services (JKP).The VAT object consists of Taxable Goods and Taxable Services, so VAT occupies a very important place because it has a significant role in the State Budget.But in its implementation, there are several obstacles.One of the obstacles that can hamper the effectiveness of tax collection is the reporting process and taxes, which still need to be solved because the system is sometimes down and challenging to access.That innovation in the tax reporting system in Indonesia must be carried out and aims to reach Taxpayers who have experienced difficulties in submitting previous tax reports because currently, tax reporting can be done online within 24 hours and can be accessed every day from anywhere without having to come to the tax service office.
An example of innovation that has been carried out is by publishing various online-based applications, one of which is using the E-Invoicing Web reporting system.That is a system used to report Value Added Tax (VAT).If previously tax reporting used one web-based, namely e-filing for reporting all taxes, both PPh, VAT, and Annual Corporate SPT.Currently, VAT reporting is separated into separate pages via the E-Invoicing Web website on the https://web-efaktur.pajak.go.id/ website.With the existence of the E-Invoicing Web, it is now easier for taxpayers to submit Periodic VAT SPT reports at any time.So that it becomes more straightforward and separate from reporting other types of taxes.In addition, using the E-Invoicing Web is easy to use or understand for taxpayers in submitting Periodic VAT SPT reports.However, the drawback of Web E-Invoicing is that if the Web E-Invoicing platform experiences interference or crashes due to use by many taxpayers at the same time and is approaching the deadline for submission of Periodic VAT SPT, taxpayers cannot report through platforms other than Web E-Invoicing of the tax.
The sustainability of a system depends on the expectations, opinions, attitudes, and thoughts of those who use it [1].Improving public services by making information system-based services [2] capable of dealing with global changes [3] can reach government activities in increasing state revenues in the tax sector.The relationship between humans and structures can adapt to change [4].In the process of paying for the success of a system implemented in a business entity or government, several previous studies have used the UTAUT model.The UTAUT model is a model for evaluating the acceptance of a system for users to ascertain whether the system is truly capable of helping realize user expectations for the system.However, the research results showed different results.In the UTAUT model put forward by [5] it shows that there is a belief that the system can help the work (PE) and the availability of qualified facilities will affect user intentions, but research by [6] shows PE and FC have no effect.[7] researched different Jordanian government websites and concluded that Jordanian e-government websites lack consistency in standards and features due to the absence of different features that can improve interaction with users.Even though the government built the system, its success lies in citizens' intentions to use it.According to [8], cultural factors influence user intentions besides the variables that exist in UTAUT.However, this research wants to examine more deeply related to this UTAUT measurement.
Based on the background description above, the authors formulate the problems.1. Do performance expectancy, effort expectancy, and social influence behavioral intention to use the E-Invoicing web system? 2. Do facilitating conditions and behavioral intention influence the use behavior of the Web E-Invoicing system?
2 Literature review

Unified Theory of Acceptance and Use of Technology (UTAUT)
The Unified Theory of Acceptance and Use of Technology (UTAUT) model is an integrated model developed by Venkatesh based on a cognitive, social theory with a combination of eight leading research models regarding information technology acceptance [9].The UTAUT model has four fundamental constructs: Performance Expectancy, Effort Expectancy, Social Influence, and Facilitating Conditions, which influence behavioral intentions to use technology [5].Performance Expectancy is the extent to which an individual believes that using the system can help them to achieve an advantage in a particular job or activity.Effort Expectancy is the ease associated with using systems/technology by users.Social Influence is a person's perception that other parties believe it is better to use a system/technology.Facilitating Conditions is the extent to which an individual believes that the technical and organizational infrastructure is available to support the use of the system/technology.

E-Invoicing Web System
With the development of the times into the digitalization of reporting in the tax sector, a system called the Tax E-Invoicing Web Application System was created.Web E-Tax Faktur is a web-based application used by Taxable Entrepreneur (PKP) to report Periodic VAT 1111 SPT to the Director General of Taxes, which can be accessed online.This E-Invoicing has been implemented nationally starting July 1, 2016.In reporting Periodic SPT VAT, taxpayers now access the E-Invoicing Web platform.The Web 3.0 platform has been used since the September 2020 tax period.However, before that, taxpayers were required to update the taxpayer's E-Invoicing application to the latest version or Version 3.0.0.After updating the application, taxpayers can only report or submit Periodic VAT SPT reports through the web platform and cannot report via other web channels.However, if there is an SPT correction in the tax period before September 2020, you will continue to use the old method, namely by using a reporting system via efilling.
Meanwhile, after the September 2020 tax period, all reports for the Normal SPT and the VAT Correction SPT are all carried out on one E-Invoicing Web platform.The government hopes that the E-Invoicing web tax can provide convenience, comfort, and security to PKP in fulfilling VAT.One of the conveniences is that PKP can report without coming to the tax office because it can be done online.
To access the E-Invoicing Web application, it is necessary to use a browser installed with a certificate owned by a taxable entrepreneur, such as when accessing https://efaktur.pajak.go.id, to apply for an E-Invoicing Serial Number.The E-Invoicing Web Application can be accessed via https://webefaktur.pajak.go.id/.

Performance expectation and behavioral intention
Performance Expectancy is defined as the benefits consumers get from using technology.Performance Expectancy was consistent with a significant positive influence on interest in using information technology.By looking at the uses, motivations, and benefits resulting from using information technology, a claim arises in using information technology by users to improve their performance.Performance Expectancy in this study explains that users using the Web E-Invoicing System can enhance and assist in carrying out their work.Research conducted by [10] states that Performance Expectancy is significant for Behavioral Intention.Another study by [11] explained the same thing, namely that Performance Expectancy significantly influences Behavioral Intention.Based on this, the hypothesis test being tested is: H1: Performance expectancy has a positive and significant effect on Behavioral Intention

Effort expectancy and behavioral intention
Effort Expectancy is the ease associated with system users, which creates the perception that the system is useful and makes comfort when using it.In research conducted by [12], the Effort Expectancy variable does not affect Behavioral Intention.However, contrary to a study by [13], the Effort Expectancy variable shows a significant relationship and positively impacts on Behavioral Intention.Effort Expectancy in this study will clarify whether users do not find significant difficulties in operating or using the Web E-Invoicing System.The higher the ease of use of the system, the higher the acceptance and use of a system.Based on this, the hypothesis being tested is: H2: Effort expectancy has a positive and significant effect on Behavioral Intention

Social influence and behavioral intention
Social Influence is defined as the extent to which an individual perceives the interests that are believed by others to influence him using the new system.The influence of friends, co-workers or family is considered to be able to encourage someone's intention to use the system.This statement is in line with previous research conducted by [5,14] concluded that the Social influence the Behavioral Intention.Based on this, the hypothesis being tested is: H3: Social influence has a positive and significant effect on Behavioral Intention

Facilitating condition and use behavior
Facilitating Condition is defined as the extent to which a person believes that the organizational and technical infrastructure is available to support the system.In this study, Facilitating Conditions explains the level of trust in using the E-Invoicing Web System for various technical availability, infrastructure, and facilities provided to support the use of the E-Invoicing Web System. .The more stable a system is run, the more confidence the user will have to intend to use the system.Research conducted by [13,15] concluded a significant positive relationship between Facilitating Conditions and Use Behavior.Based on this, the hypothesis being tested is: H4: Facilitating condition has a positive and significant effect on Use Behavior

Behavioral intention and use behavior
In this study, Behavioral Intention is used to describe how much users continuously want to use the E-Invoicing Web System with the assumption that they have access to information.In contrast, Use Behavior is used to describe the level of user awareness in using the Web E-Invoicing System will provide benefits to support daily work.Research conducted by [15,16] concluded that there is a significant positive relationship between Behavioral Intention and Use Behavior.Based on this, the hypothesis being tested is: H5: Behavioral intention has a positive and significant effect on Use behavior Based on the formulation of the problem that the researcher has disclosed, Figure 1 is the framework for this research.

Methodology
The type of research used in this research is descriptive research.The data collection method in this study used a questionnaire distributed to users of the E-Invoicing Web Platform using Google Forms.The questionnaire was adopted by [5].The sampling technique used is a non-probability sampling technique.The distribution of questionnaires was carried out directly, namely by distributing questionnaires through social media.
According to [17] , the sample size should be 100 or larger.Generally, the minimum sample size is at least five times the number of question items to be analyzed.There were 22 question items in this study, so the minimum required sample size was 110 samples.In this study, 141 questionnaires were filled in entirely according to the criteria expected by the research.
Table 1 shows that the dominant respondents in this study were aged 20-25 years (65%), with the dominant sex being male 61%, with the dominant duration of use being 1-3 years with 82 respondents (58%).

Result and discussion
This research was conducted to evaluate the implementation of the E-Invoicing system, a product of the Indonesian e-government using the UTAUT model.The researchers used SPSS in the data processing.The following are the research results, namely testing the data quality to test the hypothesis.

Validity and reliability
The following are the results of testing the validity and reliability of all the variables of this study.Based on Table 3 shows that all questions on the variables studied are reliable because the answers to the questions given are stable.

Hypothesis test
This study has fulfilled the classic assumption test.The data is usually distributed, there is no multicollinearity, no autocorrelation, and the model is declared feasible.The following is the result of the t-test using multiple linear regression.

Hypothesis test
The following is the result of the t-test using multiple linear regression.Table 5 shows that the regression analysis results show that PE and SI affect BI, then FC and BI have an impact on UB, but only EE does not impact BI.
Based on Table 4. the results show that the Performance Expectancy variable has a sig value of 0.000 <0.05.It can be concluded that performance expectancy positively affects Behavioral Intention.The results of this study are consistent with research conducted by [4,[18][19][20][21], which explains that the Performance Expectancy variable has a significant influence on the Behavioral Intention variable.The relationship between the hypothesis and the existing theory in this study is that Performance Expectancy affects Behavioral Intention, namely how high a person believes that using a system will help him gain job performance benefits.From this explanation, it can be concluded that Web E-Invoicing is very helpful in completing work to improve job performance.Before the launch of the Web E-Invoicing system, the Periodic VAT SPT reporting process used the E-Filling reporting system, where the procedure was previously incorporated with PPh tax reporting, thus enabling the reporting process to take longer due to the large number of people accessing various types of reports.Tax in one such system.By separating the particular reporting system for VAT through the E-Invoicing web system, users believe it can help them do their jobs more efficiently and not take longer than before because the system has a more accessible display to learn.
Based on Table 5. the results show that the effort expectancy variable has a sig value of 0.198 > 0.05.It can be concluded that the effort expectancy variable does not affect behavioral intention.The relationship between the theory and the hypotheses in this study proves that in using the E-Invoicing Web System, some users need help to use it.For some users, the Web E-Invoicing system is more challenging than the old reporting system or E-filing.Ease of use of the system creates the perception that it is useful and makes comfort when using it.Although the Web E-Invoicing system is complex for some users, it can still be used because it relates to work.This study's results align with research showing that Effort Expectancy (EE) does not affect Behavioral Intention (BI).
Based on Table 5, the results show that the social influence variable has a sig value of 0.001 <0.05, so it can be concluded that the Social Influence variable has a significant effect on Behavioral Intention.The relationship between the hypothesis and the theory in this study is that Social Influence influences Behavioral Intention, namely how high the influence of the social environment encourages users to use the Web E-Invoicing system.Users think the system is an excellent step in supporting their work.This study's results align with research [13,[22][23][24], which explains that social influence affects Behavioral Intention.
Based on Table 5. the results show that the facilitating conditions variable has a sig value of 0.000 <0.05.It can be concluded that the Facilitating Conditions variable positively affects Use Behavior.It means that the relationship between theory and the hypothesis in this study explains that users of the Web E-Invoicing System think that the system is a necessity in work.Coupled with the existence of consulting services to help when there are difficulties using the E-Invoicing Web System.The results of this study are in line with research [25], which explains that Facilitating Conditions have an influence on Behavioral Use but are not in line with research [13 ,26, 27].
Based on Table 5, the results show that the behavioral intention variable has a sig value of 0.001 <0.05, so it can be concluded that the Behavioral Intention variable influences Use Behavior.E-Invoicing Web System users still want to use the system.Use Behavior describes the user's level of awareness in using the Web E-Invoicing System, which will provide benefits in supporting daily work.It means that users are willing to use the E-Invoicing Web System System, which will impact the behavior of using the service in the future.Even though this Web E-Invoicing System is mandatory and requires users to use the system to do work, besides this, users believe that using the Web E-Invoicing System is profitable and can support the work being done to make it even better.The results of this study are consistent with research [16], which states that there is a significant influence between Behavioral Intention on Use Behavior but needs to be in line with research [15].

Conclusion
With the development of a more advanced era, we also need one step forward to make everything easier and more efficient.Innovation is one way that can be done to lead to a better digitalization era.In this case, the innovation is being carried out by launching an E-Invoicing Web Reporting System to submit Periodic VAT SPTs to separate or separate from other tax reporting types.This study shows that PE, SI, and FC have a significant positive effect on BI, but the EE variable has no impact on BI.It indicates that the E-Invoicing Web system can improve and assist in reporting Periodic VAT SPTs.However, reporting using the E-Invoicing Web System finds it difficult or experiences problems because they are still not used to using the web portal or are used to using the previous reporting system.Therefore, it is still necessary to evaluate the system to make it easier and more efficient for users to access it in the future.One thing that needs to be fixed in the system is that when users access the E-Invoicing Web System simultaneously, the system will experience downtime, causing problems for users.The government should make repairs and improve the system regularly.Of course, it can enhance the quality of work.One of the innovations that can be carried out is to simplify the appearance of the E-Invoicing Web system and add a live chat feature so that users can communicate directly if there are problems when reporting, as well as holding socialization again for users who still don't understand what needs to be done to make it easier and make the Web E-Invoicing system more effective.It is an essential part of the system's success, supported by continuous improvement and fast handling of user evaluation results, especially onlinebased government services.
The limitation of this study is that researchers cannot distribute their questionnaires directly because users of the E-Invoicing web system are quite far from the researcher's location.In addition, in the data collection process, the information provided by respondents through questionnaires sometimes does not express the actual opinions of respondents.It happens because sometimes there are different thoughts, assumptions, and understandings for each respondent and other factors, such as honesty in filling out the respondents' opinions in the questionnaire.The researcher hopes that further researchers can examine the E-Invoicing Web System using the UTAUT 2 method so that it can increase the level of accuracy to a higher and up-to-date contribution to science.

Table 2 .
All variables have Rcount > R table.It can be concluded that all variables are declared valid, meaning that all questions used in the questionnaire can measure the variables in this study.

Table 3 .
Reliability test results.

Table 4 .
Assumption classic test results.

Table 5 .
Test results t.