Amkop Management Accounting Review (AMAR)
Vol. 5 No. 2 (2025): July - December

Development of a System Evaluation Model Based on CobiT 5.0 and Fuzzy Logic to Improve Coretax Performance

Pracita, Sriayu (Unknown)
Nichen, Nichen (Unknown)
Sahlan, Fahmi (Unknown)

Article Info

Publish Date
15 Dec 2025

Abstract

This study develops an innovative hybrid evaluation model that integrates COBIT 5.0 and Fuzzy Logic to analyze CoreTax performance. Using a mixed-methods approach, data were collected from 10 respondents through surveys, interviews, and observations, with triangulation to validate the results. The results show a system performance score of 68.5 with a disparity between technical aspects (75.2) and user satisfaction (62.3). The original contribution lies in the development of an Extended Technology Acceptance Model for the mandatory system and a Fuzzy-COBIT integration algorithm that overcomes the limitations of conventional evaluation methods. This model provides a basis for continuous improvement of the CoreTax system.

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Journal Info
Amkop Management Accounting Review (AMAR)
Website

Abbrev

amar

Publisher

Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...