DIGITAL TAX ADMINISTRATION REFORM: AN ANALYSIS OF BEHAVIORAL INTENTION TO USE CORETAX USING THE TECHNOLOGY ACCEPTANCE MODEL APPROACH AND THE MODERATING ROLE OF TAX SOCIALIZATION

2025-11-03T08:12:42+00:00

This study aims to analyze the influence of perceived usefulness and perceived ease of use on the behavioral intention to use the digital taxation system, CoreTax, as well as examine the moderating role of tax socialization. A quantitative approach was employed using Structural Equation Modeling Partial Least Squares (SEM-PLS) for data analysis. Data were collected through questionnaires distributed to taxpayers who have used the CoreTax system. The results indicate that both perceived usefulness and perceived ease of use have a positive and significant effect on behavioral intention to use CoreTax. Furthermore, tax socialization was found to moderate the relationship between perceived ease of use and behavioral intention to use, but not the relationship between perceived usefulness and behavioral intention to use. These findings suggest that the effectiveness of tax socialization is crucial in enhancing user comfort and encouraging the intention of taxpayers to continuously use digital tax services.

POTENTIAL FOR TAX AVOIDANCE BASED ON PROFITABILITY, LEVERAGE, AND COMPANY SIZE IN INDONESIA’S MINING INDUSTRY

2025-11-11T01:58:47+00:00

Tax avoidance in countries where taxes is the primary source of state revenue, while the potential for tax collection remains significant, must be taken preemptive efforts to secure the state's rights.This study will assess and investigate the impact of profitability, leverage, and firm size on the possibility for tax avoidance, with a focus on mining enterprises. Purposive sampling strategies were used to select the sample from eight significant mining corporations. The ordinary least squares approach for statistical data analysis, specifically estimating its correlation with the effective tax rate as a proxy for tax avoidance. The argument was then supported by numerous related research. The outcomes of this study, in addition to statistically assessing determining elements, indicate strategic actions for fiscal policy input, as well as suggestions for other researchers to explore the logistics sector.

Jurnal Pajak dan Keuangan Negara (PKN)

DIGITAL TAX ADMINISTRATION REFORM: AN ANALYSIS OF BEHAVIORAL INTENTION TO USE CORETAX USING THE TECHNOLOGY ACCEPTANCE MODEL APPROACH AND THE MODERATING ROLE OF TAX SOCIALIZATION

POTENTIAL FOR TAX AVOIDANCE BASED ON PROFITABILITY, LEVERAGE, AND COMPANY SIZE IN INDONESIA’S MINING INDUSTRY