Imelda
Universitas Bangka Belitung

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Perceived Ease of CTAS and Tax Literacy on Tax Reporting Intention Imelda; Erita Rosalina; Vebtasvili
Studi Akuntansi dan Bisnis Indonesia Vol 2 No 4 (2026): October
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/sabi.v2i4.531

Abstract

Purpose: This study examines the influence of perceived ease of use of the Coretax Administration System (CTAS) and tax literacy on the tax reporting intention of individual taxpayers in Pangkalpinang City.Methodology: A quantitative positivist approach was employed using survey data from 110 individual taxpayers registered at the Pangkalpinang Tax Service Office (Kantor Pelayanan Pajak/KPP) Pratama Pangkalpinang. Data analysis included validity and reliability tests, classical assumption testing, multiple linear regression, partial t-tests, simultaneous F-test, and coefficient of determination (R²), grounded in the Theory of Planned Behavior (TPB).Results: Perceived ease of use of CTAS had no significant partial effect on tax reporting intention (t = 0.863; p = 0.390). Conversely, tax literacy had a positive and significant effect (t = 2.180; p = 0.031) and emerged as the dominant predictor based on its regression coefficient (B = 0.177). Simultaneously, both variables significantly influenced tax reporting intention (F = 7.001; p = 0.001), with an Adjusted R² of 0.099.Conclusion: Tax literacy is the primary determinant of tax reporting intention, while perceived ease of use of CTAS does not show a significant standalone effect but contributes jointly with tax literacy.Limitations: The study is limited to 110 taxpayers registered at KPP Pratama Pangkalpinang and examines only two independent variables, leaving a substantial proportion of the variance in tax reporting intention unexplained.Contribution: This research contributes to the digital taxation literature and supports policy efforts to enhance CTAS usability and strengthen tax literacy programs to improve taxpayer compliance.