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All Journal E-Jurnal Akuntansi TSM
Moh. Afani
Universitas Brawijaya
Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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CORE TAX ADMINISTRATION SYSTEM (CORETAX): STUDI NETNOGRAFI PERSPEKTIF NETIZEN Moh. Afani; Lilik Purwanti
E-Jurnal Akuntansi TSM Vol. 6 No. 3 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i3.3446

Abstract

This study investigates taxpayers’ behavioral adaptation and resistance on Platform X (formerly Twitter) during the peak tax return filing period of March–April 2026 following the implementation of the Core Tax Administration System (Coretax) in Indonesia. Using a qualitative-interpretive netnography method, the final corpus of 189 organic tweets was analyzed through three cycles of thematic coding. The findings reveal the occurrence of a "TAM Double Collapse," wherein systemic technical failures erode perceptions of the system’s ease of use and utility, which in turn undermine the digital social contract and trigger deliberate non-compliance. Crucially, this research uncovers the emergence of a "Shadow Bureaucracy" in the form of informal commercial services that capitalize on administrative friction, thereby inherently increasing information risks and data privacy violations. Conversely, the X Platform also functions as a peer-to-peer knowledge infrastructure where self-organized cyber communities collaboratively develop tactical solutions. This study expands the behavioral accounting literature by contextualizing technology adoption within a critical sociopolitical framework while providing evidence-based insights for tax authorities to optimize public digital infrastructure.
Co-Authors Lilik Purwanti