Tools for measuring variables influencing customers’ adoption of online tax services
This study aimed to provide a tool that will allow the measurement of variables that influence the intentions of users – especially Indonesian Hotel and Restaurant Association employees – of online tax services using a modification of the unified theory of acceptance and use of technology 2 (UTAUT2) model. The researchers completed five steps in order to develop and confirm the modified UTAUT2 model, from the operationalization of the variables, to content validity and a pilot study. The pilot study was completed using data from thirty respondents. The results showed that the measurement tools, which consisted of forty indicators of nine variables, are valid and reliable for use in further study, namely measuring variables that influence the behavioral intention and use behavior of Indonesian Hotel and Restaurant Association employees in using online tax services.