Digital Transformation of Tax Services: Integrating the Technology Acceptance Model, System Quality, and Privacy Risk into Core Tax System Acceptance

Dodi Areadi; Enggar Diah Puspa Arum; Ilham Wahyudi; Wiralestari

doi:10.59890/ijmbi.v4i2.375

Authors

Dodi Areadi University of Jambi
Enggar Diah Puspa Arum University of Jambi
Ilham Wahyudi University of Jambi
Wiralestari University of Jambi

DOI:

https://doi.org/10.59890/ijmbi.v4i2.375

Keywords:

Coretax DJP, Technology Acceptance Model, System Quality, Privacy Risk, User Acceptance

Abstract

This study examines determinants of Core Tax Administration System (Coretax DJP) acceptance among civil servants in a non-fiscal government institution in Indonesia, where usage is mandatory. Extending the Technology Acceptance Model, this study integrates system quality and perceived privacy risk as additional variables. A quantitative explanatory approach with cross-sectional design was employed, involving 30 civil servants at Sultan Thaha Jambi Class I Meteorological Station selected via census sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling. Results indicate that perceived ease of use, system quality, and perceived privacy risk significantly influence user acceptance, while perceived usefulness shows no significant direct effect. These findings highlight that operational ease, technical reliability, and data protection are central to acceptance in mandatory public digital services.

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