Smart governance: Payment transaction electronification acceptance in North Sumatra Province, Indonesia

The policy of the electronification of regional payment transactions (ERPT) is one of the innovations implemented by Indonesia due to the COVID-19 pandemic so as to increase the economic activity and revenue. This study is aimed at increasing the understanding of smart governance, the contactless economy, and regional income in North Sumatra Province, Indonesia, and globally the new normal and the post-COVID-19 eras. This research study was carried out using the primary data obtained through questionnaires in 2021 applying the purposive sampling method and processed using the Structural Equation Model-Partial Least Square (SEM-PLS) models. Based on the six hypotheses proposed in this study, the results show that performance expectancy, the social influence, and the facilitating condition have a positive and significant impact on the behavioral use of the noncash payment transactions of taxes and levies in North Sumatra Province. On the other hand, the effort expectancy has no significant impact on the cashless transaction of paying taxes and levies in the North Sumatra Province.