Analysis of Tax Authority Readiness in Implementing the Core Tax Administration System (CTAS) in Indonesia (a Study at the Manado Pratama Tax Service Office)
Year: 2025
Type: article
Abstract: This study examines the perceptions and experiences of Tax Authorities at the Pratama Manado Tax Office regarding their readiness for the Core Tax Administration System (CTAS) implementation. Using a qualitative case study approach, data were collected through in-depth interviews, participant observation, and a UTAUT-based Likert scale questionnaire to validate findings. Thematic analysis reveals varying perceptions, with high readiness in performance expectancy and social influence but lower scores in effort expectancy and facilitating conditions. While optimistic, challenges remain in taxpayer adaptation, knowledge gaps, and the need for continuous training. Readiness is shaped by resources, social support, and internal dynamics, highlighting the importance of Tax Authorities' perspectives in understanding CTAS implementation.
Institution: Sam Ratulangi University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410020909