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All Journal PRESTASI KEUNIS Accounting Analysis Journal Jurnal Riset Keuangan dan Akuntansi (JRKA) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) EconBank : Journal Economics and Banking Journal of Islamic Accounting and Finance Research IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Mirasanti Wahyuni, Mirasanti
Dosen STIE Bank BPD Jateng
Religion Economics, Econometrics & Finance Education Social Sciences

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Analysis Of Determinants of Use Core Tax Administration System in 2025 Using the Unified Theory of Acceptance and Use of Technology 2 (Utaut2) Model Al Farizi, Musyafa; Zulaika Putri Rokhimah; Kusuma, Septian Yudha; Wahyuni, Mirasanti; Adhi, Nurseto
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 9 No. 1 (2026): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v9i1.y2026.p82-99

Abstract

This study aims to analyze the success of the Core Tax Administration System (CTAS) information system from the taxpayer perspective using the UTAUT 2 model. The success of CTAS is crucial; if this tax service system is inadequate for taxpayers, it can reduce the system's adoption rate. The decline in CTAS use by taxpayers will have an impact on decreasing compliance levels, which will ultimately hinder state revenue receipts from the tax sector. The population in this study is the number of companies in Semarang City registered with the Semarang City Department of Industry and Trade (Disperindag) at the end of 2024, namely 845 companies. This study uses the Slovin sampling formula with a 5% error rate, resulting in a sample size of 271 companies. Therefore, the number of samples used in this study was 271 companies in Semarang City. Data were collected using questionnaires distributed to respondents through direct delivery and social media (Google Form). The results showed that Performance Expectancy, Social Influence, and Perceived Security have a positive and significant effect on Behavioral Intention. Furthermore, Facilitating Conditions and Behavioral Intention also had a positive and significant effect on Use Behavior. However, Effort Expectancy, Hedonic Motivation, and Price Value were not found to have a significant effect on Behavioral Intention.
Co-Authors Adhi, Nurseto Alfaroqi, Irfan Ardian Widiarto Aris Sunindyo, Aris Damayanti, Hamida Dina Yeni Martia Fika Azmi Kodir, Mochammad Abdul Makom, Maharani Rona Musyafa Alfarizi Nugroho Heri Pramono Septian Yudha Kusuma Sri Imaningati Ujang Sumarwan Zulaika Putri Rokhimah