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All Journal OBOR: Oikonomia Borneo
Samrianto Silambi
Mulawarman University
Economics, Econometrics & Finance

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The Technology Acceptance Model (TAM) Perspective on the Adoption of the Core Tax System Among SMEs in Samarinda Samrianto Silambi; Cornelius Rantelangi; Ledy Setiawati
OBOR: Oikonomia Borneo Vol. 8 No. 2 (2026): Oktober In Press
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v8i2.4052

Abstract

This study aims to analyze the influence of perceived ease of use and perceived usefulness on attitudes toward use and their impact on user satisfaction in the use of the Coretax system by SMEs in Samarinda City. This study was motivated by the implementation of a mandatory digital tax system, which in its initial operational phase was still marked by various technical challenges. To examine this phenomenon, this study employed a quantitative approach with a cross-sectional design. Data were collected through an online survey of 100 respondents who were active SMEs and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the analysis confirmed that all hypotheses both direct and indirect effects were significantly supported. These findings confirm that the ease of use and perceived usefulness of the Coretax system play a crucial role in fostering positive user attitudes, which ultimately lead to high levels of user satisfaction with the implementation of this mandatory digital tax system
Co-Authors Cornelius Rantelangi Ledy Setiawati