Exploring the antecedents of coretax usage in tention: Evidence from perceptions of convenience, usefulness, and risk
DOI:
https://doi.org/10.55942/pssj.v6i2.1221Keywords:
intention to use coretax, perceived usefulness, perceived convenience, perceived risk, taxpayersAbstract
In the digital era, advances in information technology have prompted the Directorate General of Taxes (DGT) to reform the tax system through the Coretax Administration System, which will be launched in early 2025. This study aims to quantitatively analyze how perceived usefulness, perceived ease, and perceived risk influence taxpayers' intentions to use Coretax using a model-based approach, the Technology Acceptance Model (TAM). Data were obtained through the distribution of questionnaires to 100 respondents registered at the South Makassar Tax Office and analyzed using Structural Equation Modelling (SEM) based on Partial Least Squares (PLS-SEM) with SmartPLS 4.0. The results of this study showed that the three independent variables of perceived usefulness, perceived ease of use, and perceived risk had a positive and significant effect on the use of Coretax
References
Afandi, A., Fadhillah, A., & Sari, D. P. (2021). Pengaruh Persepsi Kegunaan, Persepsi Kemudahan dan Persepsi Kepercayaan Terhadap Niat Menggunakan E-Wallet Dengan Sikap Sebagai Variabel Intervening. Journal of Social Science Research, 1(2), 568–577.
Bangsawan, A. R. S. (2025). PENGARUH MODERNISASI SISTEM PERPAJAKAN, KUALITAS PELAYANAN, DAN KEPATUHAN WAJIB PAJAK TERHADAP PENGGUNAAN SELF ASSESSMENT SYSTEM. https://repository.unsri.ac.id/168141/3/RAMA_62201_01031282126053_0010128802_01_front_ref.pdf
Dharmawan, Imam. (2024). CoreTax : peta baru perpajakan di Indonesia. https://pajak.go.id/id/artikel/coretax-peta-baru-perpajakan-di-indonesia
Fitriya. (2025). CoreTax Administration System dan implementasi CTAS. https://klikpajak.id/blog/core-tax-administration-system/
Korat, C., & Munandar, A. (2025). Penerapan Core Tax Administration System ( CTAS ) Langkah Meningkatkan Kepatuhan Perpajakan Di Indonesia. 8(1), 17–30.
Mayoni, N. K. J. S. (2024). Persepsi Pengaruh Penggunaan, Persepsi Kemudahan, dan Persepsi Risiko Terhadap Niat Menggunakan Coretax Dalam Sistem Administrasi Pajak Di Kabupaten Bandung. Repository Politeknik Negeri Bali, 58–59. http://repository.pnb.ac.id/id/eprint/13028
Mutiara, & Levi Martantina. (2023). Pengaruh Pengetahuan, Sosialisasi, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Bisnis Terapan, 7(1), 93–104. https://doi.org/10.24123/jbt.v7i1.5554
Pajak, D. J. (2011). Buku Panduan Hak dan Kewajiban Wajib Pajak. SSRN Electronic Journal, 5, 73.
Panjaitan, M. R. (2024). Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan. 2(4).
Sugiono. (2013). Metode Penelitian Kuantitaif dan Kualitatif R&D. In Metode penelitian Sugiono (pp. 80–81). https://id.scribd.com/document/391327717/Buku-Metode-Penelitian-Sugiyono
Undang-Undang Nomor 28 Tahun 2007. (2007). Ketentuan Umum dan Tata Cara Perpajakan Undang-Undang Umum dan Perpajakan. Undang-Undang Republik Indonesia, 1, 1–78.
Venkatesh, V., & Davis, F. (2000). A theoretical extension of the tecgnology acceptance model: Four longitudinal field studies University of Maryland at College Park. Management Science, 46(2), 186–204.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Angelita Palullungan, Meichelle Duruk, Tiara Bangkaran, Sita Y. Sabandar, Carolus Askikarno Pala'langan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract Views: 0
| 
File Views: 0
