TRAM-Based Analysis of SAPAWARGA Adoption for Digital Tax Services Among Generation X and Millennials in West Bandung Regency

Seftya Siti Nurhayati; Pepi Zulvia; Hafid Aditya Pradesa; Alikha Novira

doi:10.31967/mba.v8i2.1844

Seftya Siti Nurhayati Politeknik STIA LAN Bandung
Pepi Zulvia Politeknik STIA LAN Bandung
Hafid Aditya Pradesa Politeknik STIA LAN Bandung
Alikha Novira Politeknik STIA LAN Bandung

DOI: https://doi.org/10.31967/mba.v8i2.1844

Keywords: SAPAWARGA, TRAM, PKB, Digital Public Services

Abstract

This study examines the technological readiness and acceptance of Generation X and Millennials in adopting the SAPAWARGA application as a means of paying Motor Vehicle Tax (PKB) in West Bandung Regency. The approach used is the Technology Readiness and Acceptance Model (TRAM), which combines the constructs of the Technology Readiness Index (optimism, innovativeness, discomfort, and insecurity) and the Technology Acceptance Model (perceived usefulness, perceived ease of use, and intention to use). The research method used was quantitative by distributing questionnaires to 110 respondents who were selected purposively. The data was analysed using Structural Equation Modelling with the Partial Least Squares (SEM-PLS) approach. The results of the study show that optimism and innovative attitudes have a positive and significant effect on the perception of usability and ease of use of applications. The perception of convenience is the most dominant factor in influencing users' intention to continue using the application. Conversely, inconvenience and insecurity did not have a significant effect, likely due to the high digital literacy of respondents. These findings emphasize the importance of developing easy-to-use features and improving system security to drive long-term user engagement. This study contributes to understanding the generational differences in the adoption of digital public services and their implications for the development of e-government platforms.

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