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All Journal Primary: Jurnal Pendidikan Guru Sekolah Dasar Al-Jabar : Jurnal Pendidikan Matematika Jurnal Pengabdian UntukMu NegeRI Pendas : Jurnah Ilmiah Pendidikan Dasar Journal of Educational Research and Evaluation JTP - Jurnal Teknologi Pendidikan JURNAL MANAJEMEN PENDIDIKAN ISLAM AL-IDARAH Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Raudhatul Athfal: Jurnal Pendidikan Islam Anak Usia Dini Ilomata International Journal of Tax and Accounting Jurnal Paedagogy Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Integral : Jurnal Penelitian Pendidikan Matematika Educoretax Al-Ibda: Jurnal Pendidikan Guru Madrasah Ibtidaiyah NUSRA: Jurnal Penelitian dan Ilmu Pendidikan Inovasi Matematika (Inomatika) Indonesian Accounting Literacy Journal Startupreneur Business Digital (SABDA Journal) Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Taqrib : Journal of Islamic Studies and Education Jurnal Penelitian Pendidikan Indonesia Journal of Science and Social Development Schola Journal: Jurnal Ilmiah Pendidikan Dasar Edukasi dan Didatika: Jurnal Ilmiah Pendidikan Dasar Jurnal Pendidikan Bahasa Arab L-Dhad Journal on Mathematics Education
muhtarom
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Religion Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : educoretax

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Analysis of intent to use artificial intelligence in tax assistance based on the modified UTAUT2 model Antoro, Aji Fajar Suryo; Tha, Abdurrahman Rahim; Muhtarom; Juniadi, Dedy
Educoretax Vol 6 No 4 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i4.2110

Abstract

This study aims to analyze the factors influencing taxpayers' intention to use artificial intelligence (AI) for tax assistance in Indonesia. The research design employed a quantitative approach with an explanatory survey method of 200 respondents who had used AI tools such as ChatGPT, Gemini, or similar tools for tax assistance. The UTAUT2 model was modified by adding the Trust in AI construct and removing the Use Behavior construct. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4. The results showed that habit, performance expectancy, price value, and trust in AI significantly influenced behavioral intention, while effort expectancy, facilitating conditions, social influence, and hedonic motivation were insignificant. These findings confirm that intention to use AI in taxation is more influenced by practical experience and perceived value than by convenience or social influence. A limitation of this study is that it did not measure actual behavior; therefore, further research is recommended to examine this aspect. This study provides theoretical contributions to the development of AI adoption models in taxation, as well as practical implications for tax authorities and technology providers.
Co-Authors A.A. Ketut Agung Cahyawan W ABDUL HAMID Abdul Hamid Adiftia Maulana Agus Sutono Agustin, Tri Fena Susi Aji Fajar Suryo Antoro Aji Fajar Suryo Antoro Al-Afgani, Akhmada Jamaluddin Al-Afgani Al-Kamari, Omar Arif Amanda Ramadhani Amir Hamzah Amrulloh Khoirul Ma'arif Amud Sunarya Andini Alexa Saputri Anisah Febrianti Anita Chandra Dewi S Anjani, Windi Annisa, Herwayuninda Aryo Andri Nugroho Aulia, Sindy Azhari, Fahmi Fadhli Aziz, Maya Aulia Berliana, Arvi Okta Danny Manongga Dedy Juaniadi Dedy Juniadi Della Sintia Sari Destiana Destiana, Destiana Dwi Juniati Dwi Rahmawati Dwi Rohmadi Mustofa Dwi Safitri, Novicha Dzul, Dzulfikri Alifajri eri purwanti Eri Purwanti Erwin Tajwini Evi Gusliana Febriyanti Fika Wardah Al Musyafa'ah Habib Maulana Holyness Nurdin Singadimedja Husna Puteri P Husna Putri Pertiwi Ida Dwijayanti Iis Maisaroh Inayatul Udhia Indah Dwi Sartika Jasrial Joko Sulianto . . Jufri Yandes Kovac, Ivan Laras Ayu Andini Lukman Harun M. Yusuf Efendi Maghfiroh Maryani Mawadah Kumalasari Moch Zacky Mubarok Moh. Masrur Muhammad Fajri RS Muhammad Idris Murdiani, Trufi Ngatmini Nor Soleh Nur Nur ?Aida Fitriani Nur Azizah Nur Hidayah Nur Istianah Nurhayati, Syafiqoh Nurkolis Nurlaila Nyayu Soraya Ongki Pranando Pratiwi, Ayu Endah Putri Monica, Farah Qurrotu'aini, Nafia Ilhama Refa Dwi Ananta Rexsa Habsah Reza Putri Widari Ridha Azka Raga Riesmawati, R.Rety Rih Ayuningsih Rindiani, Erra Yuni rojani, Ifa Leshinta Rosalina Ginting Ruly Nadian Sari Sastia Putri, Nadia Siti Masitoh Sulistyowarno, Anindyo Windi Syarif Fadillah Syeh Al Ngarifin Tatag Yuli Eko Siswono Tha, Abdurrahman Rahim Ulfa Umurohmi Ulfah Ummurohmi Wiwin Windayanti