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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Firda Nur Fatikha
Universitas Sains dan Teknologi Komputer
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kemudahan Penggunaan, Kepercayaan dan Risiko sebagai Determinan Minat Adopsi Sistem Coretax pada Pendaftaran NPWP Wajib Pajak Orang Pribadi di Kabupaten Kendal Firda Nur Fatikha; Sukemi Kamto Sudibyo
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7720

Abstract

This study aims to analyze the influence of ease of use, trust, and risk on interest in adopting the Coretax System for registering Individual Taxpayer Identification Numbers (NPWP) in Kendal Regency. The study employs a quantitative approach using a survey method, with individual taxpayers in Kendal Regency as the research population. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. Model evaluation included the outer model, covering convergent validity, discriminant validity, and reliability, and the inner model through R-square (R²), effect size (f²), and hypothesis testing using bootstrapping. The results showed that all constructs met the validity and reliability criteria, with Average Variance Extracted (AVE) values above 0.50, Cronbach’s Alpha above 0.70, and Composite Reliability above 0.70. The R-square value of 0.682 indicates that ease of use, trust, and risk explain 68.2% of the variance in interest in adopting the Coretax System, while the remaining 31.8% is explained by other factors. Hypothesis testing showed that ease of use had a positive and significant effect on adoption interest (β = 0.312; t = 3.745; p = 0.000), while trust also had a positive and significant effect (β = 0.386; t = 4.821; p = 0.000). Risk had a negative and significant effect (β = −0.241; t = 2.967; p = 0.003). Simultaneously, the three variables significantly influenced adoption interest. Trust was the strongest factor, followed by ease of use, while risk reduced adoption interest. These findings highlight the need to improve system usability, strengthen data security and protection, and minimize perceived risks to encourage broader adoption of the Coretax System.
Co-Authors Sukemi Kamto Sudibyo