ABSTRACT
The aim of this study was to provide a measurement tool for analyzing the adoption of online tax services in Jayapura, Indonesia, by exploring and testing the variables that may influence the intention and use behavior of users, especially IHRA employees, in using the online tax service through applying the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model, which has been modified. The method used to explore and test the tool were: (1) operationalization of the variable, (2) content validity, (3) face validity, (4) readability, and (5) a pilot test. The data used in this study were collected from 123 respondents. The result showed that the tool for analyzing adoption of online tax services in Jayapura consists of forty-two indicators, of which nine variables are valid and reliable and can be used for further study. The next study that should be done is analyzing the adoption of online tax services in Jayapura by using this founded tool.
