SISMIOP Acceptance Behavior User Responses by Usage of
Technology Acceptance Model (TAM) at Realization of Land and
Building Tax (PBB) in Banyuwangi
A. A. Gde Satia Utama
Accounting Department, Faculty Econimic and Bussiness, Airlangga University, Surabaya, Indonesia
Keywords: Response, Behavior, User, System, SISMIOP, TAM.
Abstract: Information system is required to help someone’s performance, especially to finish their responsibility of the
work. The Object of Land and Building Tax (PBB) range widely and impossible to be handled only by
conventional system. Thus, Regional Revenue Body (BAPENDA)¬ of the Banyuwangi Regency makes use
of SISMIOP in 2013 to help the realization of the PBB reception. Because this system is the inheritance
system from the Tax Office (KPP) PratamaBanyuwangi as the central tax collector and the time of the training
of SISMIOP is very limited, it causes some problems, such as the lack of readiness of the employees as the
user of SISMIOP, many menu in the system is difficult to understand, and system that cannot work maximally.
Through these problems, this study focuses on discovering the response of the users’ behavior in accepting
the information system of SISMIOP by using the Technology Acceptance Model (TAM). The method used
in this study is exploratory qualitative. The data collection is done through interview, observation, and
documentation. This study is expected to help BAPENDA in decision making and repairing the SISMIOP.
Thus, when there is system improvement in SISMIOP, the employees will be more ready and able to operate
all the parts of the system.
1 INTRODUCTION
Land and Building Tax for Local and Regional (PBB-
P2) is the third largest revenue contributor for Local
Own-Source Revenue (PAD) of the Regency of
Banyuwangi. The total of the revenue of PBB-P2 that
contributed is Rp 33 Billion with 777.838 number of
Notice of Land and Building Taxable (SPPT) from
the total target of PAD of the Regency of Banyuwangi
in 2017 which is Rp 388,617 Billion
(banyuwangikab.go.id). accessed in March 1st,
2017). The realization of the PBB-P2 reception
cannot be separated from the regional tax, the Land
and Building Tax (PBB) and Acquisition Duty of
Right on Land and Building (BPHTB), that collected
by the Regional Revenue Body (BAPENDA). The
information system used in the management and
reception of PBB-P2 is the application of the
Information Management System of Tax object
(SISMIOP). SISMIOP is the application that
previously used by KPP Pratama then inherited to
BAPENDA. Since the training of the employees of
BAPENDA was done in a short time, it causes some
problems, such as the lack of readiness of the
employees as the users of SISMIOP, many menus in
the system is difficult to understand, and system that
cannot maximally working.
There are some theories that used in this study.
First, there is behavioural theory which states that the
hierarchy of decision making in an organization can
be changed through information technology by
suppressing the number of the employee and
expanding the information spread (Laudon and
Laudon, 2016). Behavioral theory provides clear
theory framework to adopt new technology (Freddy,
2013; Hung and friends, 2006 in Gupta, 2015).
Related to SISMIOP, users’ behavior is essential in
increasing the realization of the PBB-P2 reception in
the Regency of Banyuwangi. Technology Acceptance
Model (TAM) is the improvement of the Theory of
Reasoned Action (TRA) and TAM was first
introduced by Davis in 1989 (Gupta, 2015).
According to Davis, 1989 in Gupta (2015) there are
two factors that highly affect the use of a system.
They are perceived usefulness, to increase the users’
performance, and the perceived ease of use, to help
Utama, A.
SISMIOP Acceptance Behavior User Responses by Usage of Technology Acceptance Model (TAM) at Realization of Land and Building Tax (PBB) in Banyuwangi.
In Proceedings of the 1st International Conference on Islamic Economics, Business, and Philanthropy (ICIEBP 2017) - Transforming Islamic Economy and Societies, pages 823-826
ISBN: 978-989-758-315-5
Copyright © 2018 by SCITEPRESS – Science and Technology Publications, Lda. All rights reserved
823

the users learn the system. Thus, this theory is needed
to support the SISMIOP users’ behavior. Lastly, the
Information Management System of Tax Object
(SISMIOP) is an integrated system to process the
entire information in the form of tax object and
subject with the help of computer with a cycle that
starts from data collection (through registration, data
collection, and assessment), giving tax object identity
through Tax Object Number (NOP), data recording,
data basis maintenance, output printing (in form of
SPPT, STTS, DHKP, et cetera), reception
monitoring, and tax collection practice, to the service
for the taxpayer through one place service.
The prior studies that was done by Kamarulzaman
and Azmi (2010), also Gupta (2015) result that
behavioral aspect in new technology acceptance is
essential in E-Filing tax system which is the system
to recognize taxpayers’ taxable income, even though
the object of the study is different. If in the previous
study the system used is E-Filing, this time, the
system used is SISMIOP which focused on taxable
PBB-P2. This study is expected to help BAPENDA
in determining and repairing the SISMIOP, thus the
employees can operate the system, hence the Control
and Monitor practice of the realization of the PBB-P2
reception in the Regency of Banyuwangi will be
going smoothly, and in the long run will increase the
PBB-P2 reception in the Regency of Banyuwangi.
2 METHODS
The method used in this study is exploratory
qualitative. Qualitative method is the method that is
used to investigate a social phenomenon and
problems in everyday life (Yin, 2011). Exploratory
approach is the direct approach to the object of the
study that is done by the researcher (Creswell, 2013).
This study is going to be done in the Regional
Revenue Body (BAPENDA) of the Regency of
Banyuwangi especially in the area of PBB dan
BPHTB. Investigation in this study includes
SISMIOP users’ behavior that used in the realization
of PBB-P2 reception in the Regency of Banyuwangi.
The object of the study is the employees’ behavior in
the use of SISMIOP in the BAPENDA of the
Regency of Banyuwangi that directly observed by the
researcher in the period of time until the required data
are met.
The type of the data used in this study is primary
data in the form of perception or respondents’ opinion
about Information Management System of Tax
Object (SISMIOP). Next, the secondary data is
literature study, the documents of the organization
(BAPENDA) in the form of realization of the PBB-
P2 reception. The interview method of data collection
is used to meet primary data needs, observation also
used to discover the activities that are done in
BAPENDA. The observation was conducted for 2
weeks to see the behavior of the employees in using
the SISMIOP, and finally, the last method is
documentation. The entire data that have been
obtained then analyzed.
The analysis technique used is comparative
descriptive. This technique can describe and analyze
the behavior of employees’ that using SISMIOP in
the realization of the PBB-P2 reception as a whole.
The entire data that have been obtained are analyzed
using descriptive analysis to describe the obtained
data. Descriptive analysis can be done by profoundly
collecting the facts or evidences in the BAPENDA up
to the preparation of the report. This analysis will
produce a conclusion that suits the condition and
circumstances of the BAPENDA in the Regency of
Banyuwangi.
This study used TAM construction that is
formulated by Davis (1989), include perceived
usefulness, perceived ease of use, attitude, behavioral
intention, actual use, and added some external
perspectives that are experience and complexity. The
main construction used in this study is perceived of
usefulness, perceived ease of use that affect attitude.
Then, add the system quality perspective that affect
attitude. And finally, add the external perspectives
which are experience and complexity.
3 RESULTS
TAM construction is used to do the interview and
observation of the employees of BAPENDA that
using SISMIOP. Conducted from the result of the
interview, the perceptions of the employees as the
users are:
 Perceived Usefulness. Perceived Usefulness is
a person or user’s degree of confidence that
using the system can improve his/her work
performance (Davis, 1989). All of the users
have the perception that SISMIOP is highly
useful to help the performance of BAPENDA
and simplify the recording of the data that
related to PBB-P2. In which one of the uses is
to save the entire data related to tax object,
subject, and produce various important data;
 Perceived ease of use. Perceived ease of use
means that the person or user’s degree of
confidence can be free from effort (Davis,
1989). According to work experience from the
ICIEBP 2017 - 1st International Conference on Islamic Economics, Business and Philanthropy
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different users with the minimum of 4 years,
education and ability in the information
technology field states that SISMIOP is easy to
use, means that users do not need any extra
efforts. However, users also realize the
weakness of the SISMIOP especially in its Big
Data. Users state that there is data input that
need to be updated immediately and adjusted
with the real circumstances. And updating or
changing the data is highly complicated and
need to involve the third party as the builder of
the SISMIOP software;
 Attitude. Attitude is the result of the perceived
usefulness and perceived ease of use. Thus,
when the perceived usefulness is well rated,
and so do the perceived ease of use, then the
users’ attitude to the system or technology is
also going to be good (Davis, 1989). Therefore,
by the results of the perceived usefulness and
perceived ease of use in the previous part, the
SISMIOP users’ attitude is generally well in
the use of the SISMIOP. However, users state
that they are going to ignore some inputs that
are not suitable with the real circumstances.
Such as, the price of the land, and the price of
the building in the land, or the tax object whose
location is already not appropriate. But overall,
the users’ attitude to the SISMIOP shows no
sign of difficulty in using the SISMIOP.
 Perceived Quality. The idea of the information
quality first stated by De Lone et al. (1992)
which argue that information quality is one of
the factors that highly affects the successful
information system construction. Shin (2009)
defined perceived quality as the consumers’
satisfaction of the content or service that is
being provided by technology. SISMIOP
consumers are the employees and the
government as the parties that collect the PBB-
P2. The example of the quality that can be
found from the SISMIOP is the overall output,
which is SPPT, STTS, and DHKP. But in fact,
some of the employees have bad perception
about the Big Data of the SISMIOP. This
problem of the Big Data is affecting the number
of the reception of the Land and Building Tax
that is also unsuitable with the present value.
For example, the land that is located in the side
of the road have high fair value so the tax of the
land is also high, but there are some tax object
in strategic location that should have high fair
value but still applied in low tax object fair
value so the tax reception is not maximize. And
so do the fair value of the materials for
construction.
Next, using external perspectives as one of the
factors that affect perceived of usefulness and
perceived ease of use, which are:
 Experience. Experience has the effect on the
perceived usefulness and perceived ease of use.
The users have different experience. Based on
the data from BAPENDA, it shows that there
are several employees in PBB-P2 field that is
directly in touch with SISMIOP. Based on the
age and work experience in the field of PBB-
P2, there are 7 people aged more than 30 years
old and 9 people aged below 30 years old. 10
people only get their work experience in
BAPENDA since the first time they work
counted from 2013 until 2017. While the rest 6
of them are people that previously worked in
other agencies and got mutation because of the
transfer of the Tax for Local and Regional to
the local government;
 Complexity. The complexity of SISMIOP
assessed based on the different background of
the education (Laihad, 2013). There are 2
people with Master degree, and 9 people with
Bachelor degree, while the rest 5 of them are
Associate degree and high school graduate.
However, work experience also affects the
degree of complexity of SISMIOP. For
employees that graduated from high school
constantly assumes that the system is not
difficult because they operate the system a lot
and are used to it. But, the senior employees
stated that it is hard to fix and update the data
of SISMIOP. To update the data and fix the
damage of SISMIOP, BAPENDA have to call
the third parties that build the SISMIOP.
4 CONCLUSIONS
The conclusion is that the SISMIOP is accepted by
the employees of the BAPENDA as the users, but the
quality that produced by the system is still not
enough. So, even if the system is accepted by the
users, it cannot bring satisfaction to them. It becomes
a problem when the users are in fact, aware of the
SISMIOP problem, but cannot do anything to fix it
because the system is too complicated. The
complexity to update the data of SISMIOP causes
confusion to the employees when they have to assess
the tax object.
SISMIOP Acceptance Behavior User Responses by Usage of Technology Acceptance Model (TAM) at Realization of Land and Building
Tax (PBB) in Banyuwangi
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