Analyzing Factors Influencing Taxpayer Acceptance of Coretax: An Approach Based on the Technology Acceptance Model (TAM)
DOI:
https://doi.org/10.59890/ijmbi.v4i5.80Keywords:
Coretax, Technology Acceptance Model, Taxpayer Acceptance, Tax Administration, Digital TransformationAbstract
The implementation of the Coretax Administration System has transformed Indonesia’s tax administration, but its early adoption has faced challenges related to system stability, interface complexity, and taxpayer readiness. This study aims to analyze factors influencing taxpayer acceptance of Coretax using the Technology Acceptance Model (TAM). A qualitative descriptive case study was conducted through in-depth interviews with 12 purposively selected informants, including individual taxpayers, corporate taxpayers, and tax consultants, supported by observation and document analysis. The findings indicate that perceived usefulness is influenced by service integration, while perceived ease of use remains the main challenge. External factors, including technical support, socialization, infrastructure readiness, and regulatory complexity, also shape acceptance. This study contributes to TAM development in digital tax systems.
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