Menakar Penerimaan Teknologi Administrasi Pajak Baru Studi Core Tax System dengan UTAUT2 dan Literasi Digital
DOI:
https://doi.org/10.28918/jaais.v7i1.14316Abstract
Introduction/Main Objectives: This study investigates taxpayer acceptance of the Core Tax System (CTS) as a digital tax administration platform in Indonesia, with a focus on West Java. CTS is central to the national tax digitalization agenda, which aims to improve efficiency, transparency, and compliance. This study aims to analyze the determinants of CTS adoption using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) and to examine the role of digital literacy. Background Problems: Despite its strategic importance, empirical evidence on CTS acceptance in regions with diverse levels of digital readiness remains limited, raising questions regarding key determinants of behavioral intention and use behavior. Novelty: This research contributes by integrating digital literacy as a moderating variable within the UTAUT2 framework to examine CTS adoption in Indonesia. Research Methods: A quantitative approach was employed using an online survey of 300 individual and corporate taxpayers. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Finding/Results: The results indicate that performance expectancy, effort expectancy, social influence, hedonic motivation, price value, and habit significantly influence behavioral intention, while facilitating conditions do not. Digital literacy strengthens the effects of key determinants on behavioral intention and use behavior. Conclusion: The study concludes that digital literacy and user-centered system design are critical to enhancing CTS adoption and ensuring sustainable digital tax administration.
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