Determinants in the Adoption of the Coretax System From the Perspective Theory of Planned Behavior and the Unified Theory of Acceptance and Use of Technology

Indriyana Puspitosari (Universitas Islam Negeri Raden Mas Said Surakarta)
Dewi Sartika Nasution (Universiti Sains Islam Malaysia)
Nadia Dinda Maharani (Universitas Islam Negeri Raden Mas Said Surakarta)

Indonesian Journal of Taxation and Accounting
Vol 4, No 3 (2026): September 2026

Purpose – There are many challenges associated with the adoption of Coretax system. This study aims to examine the influence of attitude and subjective norm, as construct of Theory of Planned Behavior (TPB) on the adoption of the Coretax system. Additionally, this study incorporates gender and age as moderating variables, based on the framework of the Unified Theory of Acceptance and Use of Technology (UTAUT).Methods – This study is a quantitative study using a survey method conducted among 207 individual taxpayers in the Greater Solo area through the distribution of questionnaires. The research data were analyzed using a regression, hierarchical regression model model to verify the research hypothesis. This study also includes the Hayes process as a robustness test.Findings – The analysis results indicate that attitude and subjective norm have a positive and significant influence on the adoption of Coretax, suggesting that personal and social environmental factors play a crucial role in driving technology use. Further the results of the regression analysis and Hayes process analysis are consistent: gender does not moderate the effects of attitude and subjective norm on Coretax system adoption. The regression results indicate that the influence of attitude on the adoption of the Coretax system increases among younger taxpayers; however, these results differ from those of the Hayes process test, which showed no significant results. Meanwhile, test results consistently show that the influence of subjective norms on the adoption of the Coretax system increases among older taxpayers Research implications - This study emphasizes the application of the TPB in the context of adopting a digital tax system and provides recommendations for tax authorities to design a Coretax implementation strategy that takes into account differences in taxpayers’ ages.Originality – The main theory in this study is the Theory of Planned Behavior (TPB), which is used to explain the adoption of the Coretax system. The UTAUT model is used to explain the effects of gender and age as demographic moderator variables. This study examines the mandatory implementation of Coretax in Indonesia, introduced in January 2025 for filing 2025 tax returns, with a focus on the roles of gender and age among individual taxpayers in the Greater Solo area.