The Effect of The Implementation of E-Simpada System on Restaurant Tax Revenue in Heram District for The Period 2019–2025

Abstract

This study analyzes the effect of perceived ease of use and perceived usefulness of the e-SIMPADA system, together with taxpayer compliance, on restaurant tax revenue in Heram District, Jayapura City, following the digitalization of regional tax administration initiated in 2019. A quantitative approach was employed with a population of 97 registered restaurant taxpayers and a sample of 40 respondents selected through proportionate cluster sampling combined with purposive sampling. Primary data were collected via a five-point Likert questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that perceived ease of use has no significant partial effect on restaurant tax revenue (T = 0.350; P = 0.727), perceived usefulness has a positive and significant effect (T = 3.261; P = 0.001), while taxpayer compliance shows a positive but statistically non-significant relationship (T = 1.628; P = 0.103). Simultaneously, the three variables explain 66.5% of the variance in restaurant tax revenue (R² = 0.665). These findings indicate that the success of regional tax digitalization depends more on the tangible usefulness perceived by taxpayers than on the mere technical ease of using the system, suggesting that optimization of e-SIMPADA should focus on strengthening perceived value, refining service features, and providing taxpayer assistance