Development of Adoption Success Model Based on Electronic Regional Tax Returns

: The successful adoption of digital government services is critical. Even more so, in the era of the COVID-19 pandemic, e-government adoption needs attention from many sectors of society. During the pandemic, all government services have been increasingly provided through e-government. This paper examines the success of the electronic regional tax return (e-RTR), and the trust it has garnered as a significant factor in realizing a sustainable information society. The authors researched e-RTR users and data processing using partial least square regressions. The results demonstrated that trust in technology, information quality, information system quality, and service quality positively affected perceived usefulness and user satisfaction. However, trust in government itself has virtually no effect on perceived usefulness or user satisfaction. This indicates enhancing trust in the government should take precedence when the government uses e-government applications as a means of service to the community. Perceived usefulness and user satisfaction have a positive effect on net benefits, and net benefits positively affect the rise of a sustainable information society. This effect proves that a sustainable information society can be realized if the public perceives a net benefit when using e-government.


INTRODUCTION
The outbreak of Covid-19 in the world has implications to the fiscal health of local governments. Fiscal health refers to the government's ability to balance financial obligations with available revenue streams (McDonald,

METHODS
The population of this study is local taxpayers in Badung Regency who uses E-SPTPD to report local tax obligations. Local taxpayers in Badung Regency are managed by the Regional Revenue Service. The number of local taxpayers in Badung Regency is 4,981 local taxpayers, which can be seen in Table 1.  Table 1 shows that hotel and restaurant taxpayers are the most regional taxpayers in Badung Regency. Besides, hotel and restaurant taxes (PHR) are the highest contributor to local revenue. On that basis, the sample of this study is 2,317 taxpayers. Determination sample size using the Slovin formula. Sampling was done randomly with a confidence level of 5% to obtain a sample of 330 taxpayers. The variables used in the study consisted of exogenous variables and endogenous variables. Data clearly presented in Table 2.  & Carter, 2008;McKnight & Chervany, 2001;Teo et al., 2008;Wang & Benbasat, 2008;Chen et al., 2015. Based on Chin (1998), exogenous variables in this study are trust in government, trust in technology, information quality, system information quality, service quality, perceived usefullnes, user satisfaction, perceived and net benefit. Meanwhile, the endogenous variable of this study is the Sustainability Information Society (SR). Sustainability Information Society ICT means ICT can trigger ecological, socio-cultural, economic, and political sustainability after adopting ICT (Ziemba, 2019).
This study used instruments in the form of questionnaires distributed to 150 respondents as local taxpayers using E-RTRS. The question or statement of this research questionnaire is adopted from previous research ( Table 2). The respondent's answer was scored using a five-point likert scale, i.e. a value of 1 = strongly disagree (SD), 2 = disagree (D), 3 = neutral (N), 4 = agree (A), 5 = strongly agree (SA).
Hypothesis testing using PLS (Partial Least Square). Analysis using PLS is conducted in three stages of testing, namely outer model analysis, inner model analysis and hypothesis testing. Figure 1 is a diagram of the research path.

RESULTS AND DISCUSSION
The number of questionnaires distributed is 330 copies with a respondents' rate of return (response rate) of 32% and a usable response rate of 30% (Table 3). Data characteristics of respondents can be based on the length of use of e-RTR. Respondents who had utilized e-RTR service for < 2 years as many as 15 hotels (15%), while > 2 years as many as 85 hotels (85%). This shows that respondents are aware well of the usefulness of the local tax online system.
Outer models are performed to assess the validity and reliability of the model. Research indicators are evaluated through convergent validity, discriminant, composite reliability and cronbach alpha (Chin, 1998). The rule of thumb is usually used for loading factor values between 0.6-0.7. The AVE value must be greater than 0.5. Analyst results showed an AVE value of more than 0.5. This means that the indicators used in this study are valid or have met convergent validity.
Test the validity of the discriminant by looking at the cross-loading value for each variable. Cross Loading value must > 0.70 (Chin, 1998). When viewed from the cross-loading value, it can be noted that each indicator's cross loading value is more than 0.7. Therefore, the indicators used in the research are valid.
Construct validity and reliability tests are carried out by looking at composite reliability and cronbach alpha. The rule of thumb for composite reliability and cronbach alpha must be greater than 0.7 (Chin, 1998). When viewed from composite reliability and cronbach alpha values, it can be noted that each indicator has a value of more than 0.7. Therefore, the indicators used in the research are valid and reliabel.
Inner models are evaluated using R-square (R²) for each endogenous latent variable as the predictive strength of the structural model (Chin, 1998). Table 4 is an R² yield of 0.834; 0.845; 0.715; and 0.204. This value indicates that the model is "good" and "weak" (Chin, 1998). R-square (R²) results percieved usefulness and user satisfaction of 0.834 and 0.845. This means percieved usefulness and user satisfaction is influenced by trust in government, trust in technology, information quality, system information quality, service quality with R-square values of 0.834 and 0.845. It can be interpreted that the variability of trusts in government, trust in technology, information quality, system quality, service quality can affect percieved usefulness and user satisfaction by 83.4% and 84.5% and can be categorized as good models.
Model R square (R2) perceived net benefit of 0.715. This means perceived nett benefit in variable perceived usefulness and user satisfaction with an R-square value of 0.715. The interpretation of this is that percieved usefulness and user satisfaction variability can affect the perceived net benefit by 71.5% and indicate that the model is good.
Model R square (R2) sustainability reporting of 0.204. This means sustainability reporting in variable perceived net benefit with an R-square value of 0.204. The interpretation of this is that the perceived net benefit variable can affect sustainability reporting by 20.4% and indicates a weak model. Table 5 presents the mean and standard deviation for all the nine constructs and their individual items. The high overall as well as individual items' means for most of the constructs indicate that respondents react favorably to the all the measures related to information system success model and behavioral intention to realize sustainable information society. The value for overall mean for Trust in Government as '3.947' and Trust in Technology as '4.212' on the Likert scale [1][2][3][4][5] indicates that respondents feel comfortable using the e-RTR system. Hypothetical testing is performed by looking at the parameter coefficient value and the p value significance value to find out the influence of each variable through the bootstrapping procedure. The results of the analysis are presented in Table 6. The influence of trust in government (TIG) on perceived usefulness (PU) and user satisfaction (US). The results of the Study Table 6 and Figure 2 prove that trust in government has no effect on perceived usefulness and user satisfaction. Trust in government is a belief that influences the desire to engage and use e-government (Warkentin at al., 2002;Chen et al., 2015;Ma & Christensen, 2019) while according to (Deakins & Dillon, 2002) trust in e-government with regard to security guarantees and privacy provided by the government to the public as users.
Building trust is an evolutionary process (Teo et al., 2008;Warkentin et al., 2002). Trust in government can change quickly depending on how the government works. Some studies explore trust in the context of e-government (Anggreni et al., 2020;Chen et al., 2015;Beldad et al., 2010;Santa et al., 2019). Some studies consider trust in government significant perceived usefulness and user satisfaction in the context of e-government (Chen et al., 2015;Bélanger & Carter, 2008;Ma & Christensen, 2019;Teo et al., 2008) depends on the government's conditions when adopting e-goverment. While according to (Warkentin et al., 2002) trust in e-government is the belief or expectation of a citizen that e-government services are in accordance with his needs and desires. Citizens have no control over the performance of e-government services because the use of e-goverment by the public is mandatory.
A person is reluctant to do something that does not provide positive benefits to him, as does online tax reporting (e-RTR). The answer to paying taxes online (e-RTR) does not guarantee the benefit and satisfaction of the taxpayer. Moreover, e-RTR in Badung Regency was only operationalized in 2016 by being determined through the Regional Regulation of Badung District (Perda No. 2 Year 2016) about the Regional Tax Online System. This rule was strengthened by regional regulation of Bali (Pergub No.2 Year 2019) on The Integration of Hotel Tax System and Data and Restaurant Tax of Districts and Cities Electonic in Bali Province.
Balinese people do not yet have confidence in the local government especially related to the e-RTR web. The public as taxpayers also compares e-RTR web services with web pajak.go.id which has been adopted by the central government for the process of calculation, withholding, and taking into account and reporting of central taxes such as electronic tax return value-added tax (VAT), personal income tax, and corporate income tax. Web e-RTR has not been able to provide a wider, better, more detailed and clearer service compared to the electronic tax return (e-TR) system used by the central government.
Trust in local government by local taxpayers can be used as a basis to support the perception usefulness and user satisfaction of e-RTR. Thus, the higher trust in local government agencies, in this case the local revenue office to report taxes using e-RTR will have a positive impact on the user satisfaction and perception usefulness.
Influence of trust in technology (TIT) on perceived usefulness (PU) and user satisfaction (US). The results prove that trust in technology has a positive effect on perceptions of usability and user satisfaction. This indicates that the higher the trust in technology the perceived usefulness and user satisfaction the higher.
Based on the descriptive stastistic value of trust in technology variables can be informed that the average value of e-RTR has sufficient protection to make me feel comfortable using to transact private business with government agencies (4.360), I feel confident that the legal structure and technology protect me from problems in e-RTR (4.270), I feel confident that other technological advances in e-RTR make me safe to transact (4.250) , as a general e-RTR is now a strong and safe environment for business transactions (4.290).
Trust in technology has become a major predictor of perceived usefulness and user satisfaction. The main factors of trust in technology are security issues (Bélanger & Carter, 2008) and privacy (Gefen et al., 2008) the use of e-government (de Leeuw et al., 2015). The appreciation of the value of trust in technology is very important (Teo et al., 2008). In this case, trust in technology is essentially a belief in the tools that will be used to provide e-RTR services. Trust in technology is essential to encourage citizens to trust the e-RTR website. The higher public confidence in technology (e-RTR) will increase perceived usefulness and user satisfaction when using e-RTR.
The influence of Information Quality on Perceived Usefulness and User Satisfaction. The results prove that the quality of information has a positive effect on perceived usefulness and user satisfaction. This indicates that the higher the quality of information the perceived usefulness and user satisfaction the higher when using E-RTR.
Based on the average value of descriptive statistics can be informed that the information indicator provided by the E-RTR local tax filing system is accurate (4.34), the information provided by the E-RTR local tax filing system is the latest (4.290), the information provided by the E-RTR regional tax filing system is relevant (4.240), the information provided by daerh E-RTR tax filing system is easy to read and understand (4.290).
The quality of information is defined as the extent to which the information provided best suits the needs of the user (Anggreni et al., 2020). The quality of information is based on how accurate, relevant, timely, and complements the information to meet perceived usefulness and user satisfaction (Prasetyo et al., 2021;DeLone & McLean, 2003). Searching for information through the e-government website is the most common reason for its use (Schaupp et al., 2010), because citizens cannot physically observe transactions (Beldad at al., 2011;Beldad et al., 2010). The better the content, the better the perception of the website (Aladwani, 2013;Santa et al., 2019). Previous studies have agreed on the definition of the quality of this information, especially about how the information provided can meet their needs. Higher information quality improves perceived usefulness and user satisfaction (Borek et al., 2014). This implies that the quality of information significantly affects perceived usefulness and user satisfaction when using e-RTR that is an application by local governments.
Effect of system information quality on perceived usefulness and user satisfaction. The results of the study prove the quality of the information system positively affects perceived usefulness and user satisfaction. This indicates that the higher the quality of the system the higher perceived usefulness and user satisfaction of the community using e-RTR.
Based on the average value of descriptive statistics known indicators of quality of the regional tax filing information system E-RTR provides useful instructions for completing tax filing (4.100), e-RTR regional tax filing system is easy to use (4.040), e-RTR regional tax filing system allows me to complete tax reporting faster (4.030).
The information systems quality is defined as the level at which system functions can address the needs of users or customers with ease and minimize usage problems (DeLone & McLean, 2003;Floropoulos et al., 2010;Santa et al., 2019;Weerakkody et al., 2013). Included in these functions are consistency of use, ease of use, response rate, and program management that can better address the needs of users or customers. The high quality of the system is a desirable characteristic of the information system as it is also an important mechanism that allows the government to provide its services properly (Chen et al., 2019;Cegarra-Navarro et al., 2012).
The effect of System Quality on Perceived Usefulness and User Satisfaction. The results prove that the quality of service has a positive effect on the perceived benefits. This indicates that the higher the quality of service the higher perceived usefulness and user satisfaction of the e-RTR user community.
Based on the average value on the known descriptive statistics service indicators provided by the E-RTR regional tax filing system responds to my needs quickly (3.950), the services provided by the E-RTR regional tax filing system are reliable (4.950), the services provided by the local tax filing system E-RTR have the ability to respond to my needs (3.950), the services provided by the regional tax filing system E-RTR understand my needs (3.920).
The e-government system exists to provide some form of service to its citizens, so it needs to evaluate the services quality. Service quality is defined as the extent to which the best service suits the customer's needs especially the support of the system manager entity (DeLone & McLean, 2003;Kofahe et al., 2019), in this context the steward of the local revenue office as a tax bureau (Floropoulos et al., 2010;Ariyanto et al., 2020). In each service, the user expects a good level of service quality. Good service quality can be measured by reliability, responsiveness, assurance, and empathy aimed at improving the management of citizen relations with the government (Hsieh et al., 2013;Intrada et al., 2019). Better service quality improves perception of usability and satisfaction, and meets user performance and effort expectations (Mustafa et al., 2020;Weerakkody et al., 2013;Ariyanto et al., 2020).
Influence perceived usefulness on net benefit. The results prove that the perceived benefits have a positive effect on the perceived net benefit. This indicates that the higher the perceived benefit the higher the net benefit felt by the community of e-RTR users.
Based on the average value on descriptive statistics it is known that indicators using the e-sptdpd local tax filing system will improve saa performance in preparing local tax reporting (4.450), using the E-RTR regional tax filing system will increase my productivity in reporting local taxes (4.710), overall, I feel the regional tax filing system e-RTR useful (4.600).
Users should consider the system to be useful before net benefits can be felt (DeLone & McLean, 2003). If the system has been useful in performing the task it should, it will benefit the user by increasing work productivity. The better the perception of usability, the easier it is for citizens to appreciate and justify the overall value in the online system (Chen et al., 2015;Rowley, 2011;Abdulkareem & Ramli, 2021) makes it easier to see the benefits of such an investment.
The effect of user satisfaction on net benefit. The results prove that user satisfaction has a positive effect on perceived net benefits. This indicates that the higher the user satisfaction the higher the net benefit is felt.
Based on the average known value of indicators I feel that the local tax filing system E-RTR sufficiently meets my interaction with government agencies (4.460), I feel that the E-RTR regional tax filing system is efficient in meeting the needs of my interactions with government agencies (4.670), I feel that the E-RTR regional tax filing system is effective in meeting the needs of my interactions with government agencies (4.710), and overall I am satisfied with the e-RTR local tax filing system (4.600).
The success of e-governmoent also depends on user satisfaction with the system (Chen et al., 2015;Wang & Liao, 2008). User satisfaction is a subjective evaluation of the various experiences assessed and created over time (DeLone & McLean, 1992;Arshad & Khurram, 2020). In this case, satisfaction with the e-government website measures the psychological or affective state of citizens due to cognitive assessment of their experience with the E-RTR website.
Moreover, little is known about how and why citizens connect with their governments over the internet. It's important to acknowledge who's moving to connect with the government, why they're connected to the government, so that user satisfaction can be generated. To satisfy citizens, the needs and values of e-government must be prioritized when deciding on the design and functionality of the system (Reddick & Roy, 2013), the design and development of a distinctive website (Lee & Koubek, 2010;Chen et al., 2015;Arshad & Khurram, 2020).
Certain benefits will occur if there is a positive experience when using so that leads to user satisfaction (Wang & Liao, 2008;Carter et al., 2022). The positive or negative benefits of system stakeholders will affect continuous use and user satisfaction (DeLone & McLean, 2003;Santa et al., 2019;Prasetyo et al., 2021).
The results of the study prove that the net benefit is perceived to have a positive effect on sustainability information society or sustainability reporting. This indicates that the higher the perceived nett benefit by the user the higher the sustainability information society.
Based on the average known value of sustainability information society indicators that the economic suntainability indicator that has 5 question items has the highest average score of (4.250), Social and cultural suntainability indicators that have 6 question items have an average score of (4.240), political suntainability indicators consisting of 2 question items have an average score of (4.150), and the latter ecological suntainability indicator consisting of 2 question items has an average score of (4.130). Question items that have the highest score of each idikator namely the use of E-RTR can develop and improve learning and self-employment environment, the use of E-RTR facilitates services to the community, the use of E-RTR increases participation, consultation, and decision-making and public administration and the use of E-RTR reduces resource/energy consumption and improves environmental protection.
Pro-environmental behavior (PEB) is a concern that has practical implications for creating a sustainable future (Gifford & Nilsson, 2014;de Leeuw et al., 2015). The adoption of technology can be considered a sustainability problem, but it can also be considered a solution to sustainability problems. The attitude and benefits felt for the utilization of technology especially E-RTR have an impact on sustainability so that the sustainable information society is realized (de Leeuw et al., 2015;Ziemba, 2019). In the context of this study, the local tax wajip felt the benefits of reporting local taxes online so that the sustainable information society (SIS) materialized.
The results of this study have many theoretical and practical implications. It can be used for local government in Badung Regency to provide optimal service in the time and after the Covid-19 pandemic, so that they can improve services to the community by using e-government. There is a theoretical implication for this study results from the supporting evidence of the trust theory, DeLone and McLean model and the sustainable information society in explaining the success of e-government adoption with a successful model of information system. The present findings that trust in government and trust in technology should take precedence when e-government (E-RTR) is a means of service.

CONCLUSION
Based on the analysis and discussions in the previous chapter, it can be concluded that trust in government has no effect on perceived usefulness and user satisfaction. This indicates that trust in government is not a predictor of perceived usefulness and user satisfaction. Trust in technology has positive effects on perceived usefulness and users' satisfaction. This indicates that the higher Trust in Technology means the the higher perceived usefulness and users' satisfaction. Trust in government and trust in technology should take precedence when e-goverment is a means of service. Trust in e-government should be built on the perception that using e-government is beneficial for e-goverment users. The information quality, the information system of quality, and the service quality have positive effects on perceived usefulness and user satisfaction. This indicates that the higher the informatin quality, means the higher perceived usefulness and users' satisfaction. System Information quality, system information quality, service quality have positive effects on perceived usefulness and user satisfaction. When designing and improving systems, issues regarding information quality, system information quality, and service quality should be a priority. Especially when associated with e-tax services and e-filing ole local government, as there is a comparison of e-tax and e-filling operated by the central government. Perceived usefulness and user satisfaction have a positive effect on net benefit. This indicates that the higher perceived usefulness and User satisfaction the higher the net benefit. Net benefit has a positive effect on sustainability reporting. This indicates that the higher the Net benefit the higher the sustainability reporting. Previous experience, perceived usefulness and user satisfaction are important considerations. This is because the success of e-government depends on continuous use and perceived gains. This will encourage sustainable e-government use and will be created by the Sustainable Information Society, especially the utilization of e-tax and e-filing. This study has some limitations. The first sustainable information society construct is a new construct that needs to be explored further. This can be seen from the inner value of the model which is relatively weak. Generalization of findings to regions and other IT utilization requires further research. Research subjects are limited to the public as e-government users and do not include government employees as e-goverment users to achieve sustainable information society.