ANALISIS STRATEGI PENINGKATAN EFISIENSI PEMBAYARAN PAJAK KENDARAAN BERMOTOR MELALUI PLATFORM E-COMMERCE DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL (TAM) DI KABUPATEN SIDOARJO

Abstract

This study aims to analyze strategies for increasing the efficiency of Motor Vehicle Tax (PKB) payments through e-commerce platforms in Sidoarjo Regency using the Technology Acceptance Model (TAM) perspective. The study used a qualitative descriptive method to understand the implementation of digital tax payments and the level of public acceptance of digital payment systems. Data collection techniques were conducted through semi-structured interviews, supported by secondary data in the form of offline and online PKB payment statistics for the 2020–2025 period. The results of the study indicate a shift in public payment patterns from offline to online systems, characterized by an increase in digital transactions each year. From the TAM perspective, public acceptance of PKB payments through e-commerce is influenced by perceived usefulness in the form of time efficiency and service flexibility, as well as perceived ease of use in the digital transaction process. The study concluded that increasing the efficiency of e-commerce-based PKB payments needs to be supported by strengthening socialization, increasing digital literacy, simplifying the payment system, and optimizing the integration of electronic payment platforms.