<![CDATA[This study aims to analyze the influence of technological readiness and digital competence on the effectiveness of tax reporting in the implementation of the Coretax Administration System in Palu City. This study employed a quantitative approach with technological readiness and digital competence as independent variables, while tax reporting effectiveness served as the dependent variable. The population consisted of tax consultants actively using digital taxation services in Palu City, with a sample of 100 respondents determined using the approaches of Hair et al. and Roscoe. Data were collected through Google Form-based questionnaires and analyzed using WarpPLS version 7.0. The results indicate that technological readiness and digital competence have a positive and significant effect on the effectiveness of tax reporting. Technological readiness enhances the ease of system use, reduces technical barriers, and supports the efficiency of the tax reporting process, while digital competence enables users to better understand reporting procedures, optimize system features, and minimize administrative errors. Theoretically, these findings support the Technology Acceptance Model (TAM), where technological readiness strengthens perceived ease of use and digital competence enhances perceived usefulness of digital taxation systems. Therefore, the successful implementation of the Coretax Administration System is influenced not only by the quality of technology but also by users’ technological readiness and digital competence in supportin]]>
Copyrights © 2026
