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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Aprilia, Rislah Winda
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Economics, Econometrics & Finance

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DETERMINANTS OF TAXPAYERS’ INTENTION AND USE OF THE CORE TAX ADMINISTRATION SYSTEM: EVIDENCE FROM INDIVIDUAL AND CORPORATE TAXPAYERS IN GREATER MALANG Uliasari, Agustina; Amin, Annisa’ Abiyyu; Juzaila, Dini Shinta; Pardosi, Hilda Tamara; Aprilia, Rislah Winda; Anggraini, Zahra Ayu
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 1 (2026): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i1.24543

Abstract

The digital transformation of tax administration is a strategic policy to address complexity and compliance challenges in Indonesia, leading to the introduction of the Core Tax Administration System (CTAS) in January 2025 to integrate fragmented tax applications into a centralized platform. Despite its importance, empirical evidence on taxpayers’ acceptance and use of CTAS remains limited. This study applies the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) to examine determinants of behavioral intention and use behavior among individual and corporate taxpayers in Greater Malang. Using a quantitative explanatory design, data were collected from 159 respondents through convenience sampling and analyzed with Partial Least Squares–Structural Equation Modelling (PLS-SEM). Results show that performance expectancy, effort expectancy, and social influence significantly influence behavioral intention, while facilitating conditions significantly affect use behavior. Although behavioral intention positively correlates with use behavior, the relationship is not statistically significant, suggesting early adoption is driven more by infrastructure readiness and institutional support. The findings contribute post-implementation evidence on digital tax system adoption and highlight factors crucial for sustaining CTAS utilization.
Co-Authors Amin, Annisa’ Abiyyu Anggraini, Zahra Ayu Juzaila, Dini Shinta Pardosi, Hilda Tamara Uliasari, Agustina