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System Quality, Perceived Compulsion, and Tax Literacy as Determinants of Continuous Usage Intention: Evidence from Indonesia’s Mandatory Coretax Platform

Year: 2026

Type: article

Abstract: Governments worldwide are mandating digital tax platforms, yet little is understood about what sustains taxpayer engagement beyond legally compelled minimum use. This study extends the Technology Acceptance Model (TAM) with perceived compulsion and tax literacy to examine continuous usage intention toward Coretax, Indonesia’s mandatory Core Tax Administration System. Using survey data from 535 active users analysed with PLS-SEM, six of eight hypotheses are supported: system quality drives perceived ease of use, which amplifies perceived usefulness, and both usefulness and user satisfaction independently predict continuous usage intention. Contrary to predictions derived from self-determination theory, perceived compulsion positively influences satisfaction, suggesting institutional acceptance of a mandate redirects evaluative attention toward system performance rather than generating resistance. Tax literacy does not moderate the usefulness–continuance pathway but independently increases engagement intentions, pointing to literacy programmes as direct engagement levers rather than amplifiers. These findings extend TAM into mandatory post-adoption contexts and propose institutional acceptance as a boundary condition for coercion theory in IS research.

Source: Informatics

DOI: 10.3390/informatics13050076

Authors: Adi Prasetyo Tedjakusuma, Waiphot Kulachai, Phakawanaporn Phisuthisuwan, Andri Dayarana K. Silalahi

Institutions: Chaoyang University of Technology, University of Surabaya, Suan Sunandha Rajabhat University, Kasetsart University

Language: English

Topic: Technology Adoption and User Behaviour

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: gold

Estimated APC paid: $2,172