مجلة إضافات إقتصادية
Volume 9, Numéro 2, Pages 659-682
2025-09-30

Adoption Of E-receipts’ Platform: An Extension Of User Acceptance Model In Mandated Setting



Authors : Apsari Talitha Ambar . Fidiana Fidiana . Hermanto Suwardi Bambang .

Abstract

This study investigates two group of taxpayers’ resistance to tax-platform change. The research also tries to broaden the UTAUT model by incorporating two additional constructs: privacy and risk in analyzing the motivation for taxpayer to utilize e-receipts’ platform. A survey was distributed online. 287 responses were obtained during a 34-day period. We found more suitable model for describing the antecedents of intention use than the original one, when applied to the taxable person of VAT purposes’ user. In addition to UTAUT model, were found perceive risk is significantly as mediating of perceived privacy and usage intention. The findings should assist the tax authority in encouraging taxpayers to use e-receipts’ platform

Keywords

user acceptance model ; privacy ; tax performance ; e-receipts' platform ; taxable person

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