BEHAVIORAL INTENTION TO USE DJP DIGITAL SERVICES INTEGRATED WITH CORETAX: A TECHNOLOGY ACCEPTANCE MODEL APPROACH WITH TAX SOCIALIZATION MODERATOR: Reformasi Administrasi Perpajakan Digital: Analisis Behavioral Intention to Use CoreTax dengan Pendekatan Technology Acceptance Model dan Moderasi Sosialisasi Pajak

Muliani Mangngalla (Universitas Kristen Indonesia Paulus)
Frischa Faradilla Arwinda Mongan (Universitas Kristen Indonesia Paulus)
Devika Viktor (Universitas Kristen Indonesia Paulus)
Hersen Bantong (Universitas Kristen Indonesia Paulus)

Jurnal Pajak dan Keuangan Negara (PKN)
Vol 7 No 2 (2026): Jurnal Pajak dan Keuangan Negara | Maret 2026

This study aims to analyze the influence of perceived usefulness and perceived ease of use on taxpayers behavioral intention to use DJP digital services integrated with CoreTax, as well as examine the moderating role of tax socialization. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. Data were collected from 100 individual taxpayers registered at the North Makassar Tax Office (KPP Makassar Utara) through a structured questionnaire. The results indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on taxpayers behavioral intention to use DJP digital services integrated with CoreTax. Furthermore, tax socialization was found to significantly moderate the relationship between perceived ease of use and behavioral intention, but not the relationship between perceived usefulness and behavioral intention. These findings suggest that effective tax socialization plays a crucial role in reducing user cognitive effort and enhancing their intention to continuously adopt DJP digital services.