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Tax Professionals’ Perceptions, Compliance Costs, and Compliance Intentions Under Indonesia’s Core Tax Administration System

Year: 2026

Type: article

Abstract: This study provides an early evaluation of the effectiveness of the Core Tax Administration System, a digital taxation platform introduced to integrate all tax administration processes in Indonesia into a single system. To conduct this evaluation, the study integrates two of the most established frameworks in the information systems literature, namely the DeLone and McLean Information Systems Success Model and the Technology Acceptance Model. Tax professionals are involved in the evaluation process because they are the primary users of the system and possess advanced knowledge of taxation. Structural equation modeling is employed as the analytical technique. The results indicate that system usage generates individual-level benefits by reducing perceived compliance costs, which in turn translate into organizational-level outcomes in the form of increased tax compliance intentions. However, the non-linear effect analysis reveals that this relationship is not entirely linear but follows an inverted U-shaped pattern. This finding suggests that over time, highly routine system usage may reduce professional vigilance by fostering excessive reliance on automated features and superficial processing. Such dependence can weaken perceived efficiency gains and diminish intrinsic motivation for careful and accurate reporting, highlighting the importance of balancing efficiency with system design features that support professional judgment and vigilance.

Source: Informatics

DOI: 10.3390/informatics13040052