Assessing Digital Literacy’s Role in the Adoption of Core Tax Technology: Insights from Indonesia’s Tax System"
Year: 2025
Type: article
Study design: Observational Study
Abstract: Purpose – This study aims to examine the relationship between digital literacy, performance expectancy, effort expectancy, and intention to use tax technology in Indonesia, especially in the implementation of the Core Tax Administration System (CTAS) to be launched by Indonesian tax authority. Design/methodology/approach - The study employed a quantitative research design using a purposive sampling technique and collected from 122 respondents, who had Taxpayer Identification Number and used tax technology. The data analysis method used in this research is PLS-based SEM analysis (Partial Least Square). The measurement included four constructs: digital literacy, performance expectancy, effort expectancy, and intention to use technology for tax. All constructs were measured using a five-point Likert scale (1 = strongly disagree, 5 = strongly agree). Findings – The results showed that digital literacy has a positive and significant effect on performance expectancy, digital literacy has a positive and significant effect on effort expectancy, performance expectancy has a positive and significant effect on intention to use technology for tax, effort expectancy has no significant effect on intention to use technology for tax, digital literacy has a positive and significant effect on intention to use technology for tax, digital literacy has a positive and significant effect on performance expectancy through intention to use technology for tax, digital literacy has no significant effect on effort expectancy through intention to use technology for tax. Originality/value - Low digital literacy in society is a challenge in the implementation of CTAS, which may affect taxpayers' intention to use this technology. The study uses the Unified Theory of Acceptance and Use of Technology (UTAUT) framework with performance expectancy and effort expectancy variables to assess the effect of digital literacy on the intention to use CTAS. This study applies UTAUT in the context of taxation, which is different from previous studies that examine technology adaptation in higher education. The results of the study are expected to provide insight into the impact of digital literacy on the intention to use CTAS and provide recommendations to improve digital literacy in supporting the adoption of tax technology.
Institution: Binus University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411158778