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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Manajemen Bisnis dan Kewirausahaan Ilomata International Journal of Tax and Accounting Daengku: Journal of Humanities and Social Sciences Innovation Educoretax Jurnal Progress Administrasi Publik (JPAP) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Aji Fajar Suryo Antoro
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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 Abdurrahman Rahim Thaha Agus Santosa Amud Sunarya Bambang Agus Diana Berliani, Lintang Dedy Juniadi Destiana Destiana Husna Putri Pertiwi INDRA PRATAMA PUTRA SALMON Isnaeni Yuliani Jasrial Jasrial Jayanti Armida Sari Jufri Yandes muhtarom Muhtarom Muhtarom Muhtarom Nurhayati, Syafiqoh Riau, Dwi Putranto Ridha Azka Raga Rita Purnamasari Susanti Susanti Tha, Abdurrahman Rahim Thaha, Abdurrahman