HUBUNGAN PERFORMANCE EXPECTANCY, SOCIAL INFLUENCE, DAN TRUST TERHADAP INTENTION TO USE PADA WAJIB PAJAK PENGGUNA APLIKASI HEBAT DI KOTA SEMARANG

Abstract

Regional autonomy gives local governments the authority to manage local own-source revenue, including Land and Building Tax (PBB) as a strategic source of revenue. However, PBB revenue realization in Indonesia, particularly in the city of Semarang, has not reached its target, with a significant decline from 101.53% to 68.77% in 2025. This condition has prompted the government to launch the Hebat Application as a digital innovation to facilitate online access, services, and PBB payments. However, the adoption rate of the application is still low due to suboptimal system performance, minimal socialization, and low user trust. This study aims to analyze the relationship between Performance Expectancy (X1), Social Influence (X2), and Trust (X3) on the Intention to Use (Y) the Hebat Application using the Meta-UTAUT model. This study uses an explanatory quantitative approach with purposive sampling techniques on 100 application users. Data were collected through questionnaires and processed using the SPSS 26 application. The analysis was conducted through validity and reliability tests, descriptive analysis, chi-square tests, logistic regression, and Nagelkerke R² determination coefficient. The results show that Performance Expectancy has a positive and significant relationship with Intention to Use with a significance value of 0.000 and a coefficient of determination of 65.5%. Social Influence has a positive and significant relationship with a value of 0.039 and a coefficient of determination of 51.4%. The Trust variable shows a significant relationship with a value of 0.010 and a coefficient of determination of 68.1%. Simultaneously, the three variables have a significant effect on Intention to Use with a Chi-Square value of 93.318 and a significance of 0.000. The Nagelkerke R² value of 0.814 indicates that the three independent variables are able to explain 81.4% of the variation in Intention to Use the Hebat Application.