DETERMINAN NIAT PENGGUNAAN CORETAX PADA WAJIB PAJAK ORANG PRIBADI DI KOTA BATAM

Abstract

The Coretax Administration System represents a tangible manifestation of the modernization of digital-based tax governance in Indonesia. However, the dynamics and challenges during the initial launch phase indicate the presence of several determinants that shape usage intentions among individual taxpayers. This study was designed to evaluate the extent to which perceptions of ease of use, perceived usefulness, information technology readiness, as well as security and confidentiality influence the decision to use the platform, specifically among taxpayers in Batam City. Using a quantitative research design, data were collected from 200 participants selected through purposive sampling. Structural equation modeling was then performed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) algorithm. The results confirm that perceived ease of use, perceived usefulness, and security and confidentiality validly influence usage intention. On the other hand, the level of information technology readiness failed to demonstrate a significant contribution. This conclusion underscores that perceived ease of use, perceived usefulness, and security and privacy are essential pillars that drive the acceptance of the Coretax innovation among the public.