Adaptasi Wajib Pajak Terhadap Sistem Coretax
Studi Kasus: Perusahaan Jasa
DOI:
https://doi.org/10.30640/abdimas45.v4i2.5265Keywords:
Coretax, Service Company, System Implementation, TAM, TaxpayersAbstract
The implementation of the Coretax integrated tax administration system scheduled for early 2025 faces technical challenges and user adaptation, especially for service companies that are vulnerable to system instability. This study aims to evaluate the adaptation process, identify transition barriers, and understand the perceived effectiveness of service company taxpayers towards the Coretax system using the Technology Acceptance Model (TAM) framework. Using a descriptive qualitative method, data was collected through in-depth interviews with three accounting and tax practitioners from different service companies. Conceptually, taxpayers acknowledge the perceived usefulness of Coretax thanks to the centralisation of the system and automation. However, perceived ease of use is very low due to universal constraints such as system errors, bugs, page loading delays, and lack of effective socialisation, which forces users to learn by themselves. This low ease of use directly erodes the expected usability benefits, creating a gap between the promise of efficiency and the reality of implementation.
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