Peran Kesiapan Teknologi dan Kompentensi Digital: Pengaruhnya terhadap Efektivitas Pelaporan Pajak : Studi Pada Konsultan Pajak Di Kota Palu Dalam Era Coretax Administrasi System

Irawati Yemi Tahanora; Ni Made Suwitri Parwati; Andi Chairil Furqan; Rahma Masdar

Authors

Irawati Yemi Tahanora Universitas Tadulako
Ni Made Suwitri Parwati Universitas Tadulako
Andi Chairil Furqan Universitas Tadulako
Rahma Masdar Universitas Tadulako

Keywords:

Technological Readiness, Digital Competence, Tax Reporting Effectiveness, Coretax Administration System, Technology Acceptance Model (TAM)

Abstract

This study aims to analyze the influence of technological readiness and digital competence on the effectiveness of tax reporting in the implementation of the Coretax Administration System in Palu City. This study employed a quantitative approach with technological readiness and digital competence as independent variables, while tax reporting effectiveness served as the dependent variable. The population consisted of tax consultants actively using digital taxation services in Palu City, with a sample of 100 respondents determined using the approaches of Hair et al. and Roscoe. Data were collected through Google Form-based questionnaires and analyzed using WarpPLS version 7.0. The results indicate that technological readiness and digital competence have a positive and significant effect on the effectiveness of tax reporting. Technological readiness enhances the ease of system use, reduces technical barriers, and supports the efficiency of the tax reporting process, while digital competence enables users to better understand reporting procedures, optimize system features, and minimize administrative errors. Theoretically, these findings support the Technology Acceptance Model (TAM), where technological readiness strengthens perceived ease of use and digital competence enhances perceived usefulness of digital taxation systems. Therefore, the successful implementation of the Coretax Administration System is influenced not only by the quality of technology but also by users’ technological readiness and digital competence in supportin

Downloads

Download data is not yet available.

References

Afandi, A. (2025). Transformasi Digital Perpajakan: Evaluasi Implementasi Coretax System dan Kesiapan Sumber Daya Manusia. Jurnal Akuntansi dan Perpajakan Digital, 8(1), 45-62.

Alassuli, A. M. (2024). The Impact of Digital Literacy and Technological Readiness on Tax Compliance in Developing Economies. International Journal of Accounting and Information Management, 32(2), 210-228.

Alshira’h, A. F., Alshirah, M. H., & Lutfi, A. (2021). Behavioral intention to use online tax payment system during COVID-19 pandemic: The role of technology readiness and perceived usefulness. International Journal of Advanced Intelligence Informatics, 10(1), 86–95. https://doi.org/10.11591/ijai.v10.i1.pp86-95

Anggraeni, W. A. (2025). Digital readiness and tax system usability: A structural framework for MSME compliance in emerging economies. Sinergi International Journal of Accounting and Taxation, 3(3). https://doi.org/10.61194/ijat.v3i3.883

Asqolani, & Priyono, A. P. (2025). Technology readiness and acceptance predict tax auditors’ digital adoption. RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis, 7(2). https://doi.org/10.37641/riset.v7i2.2684

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008DDTCNews. (2025, Februari 3). AKPI soroti kesiapan pengguna dalam implementasi Coretax DJP. DDTCNews

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2021). Multivariate data analysis (8th ed.). Cengage Learning.

Hidayat, R., & Maulana, F. (2024). Factors influencing e-filing usage among Indonesian taxpayers: A Technology Acceptance Model (TAM) theory approach. Indonesian Journal of Economic & Management Sciences, 2(1), 115–128. https://doi.org/10.55927/ijems.v2i1.8140

Ju, X., Zhang, L., & Wang, Y. (2023). Digital Transformation and Corporate Tax Compliance: Evidence from China's Tax Collection and Management System Upgrade. Journal of Business Research, 156, 113-125.

Khan, A., Hossain, M., & Hasan, M. (2019). Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing. Government Information Quarterly, 36(2), 151–164. https://doi.org/10.1016/j.giq.2018.12.007

Kontan. (2025, Januari 15). Implementasi Coretax masih dikeluhkan wajib pajak dan konsultan pajak. Kontan.co.id

Kurniasari, D., & Kurniawan, H. (2025). Analisis Kompetensi Digital Wajib Pajak dalam Menghadapi Digitalisasi Administrasi Publik. Jurnal Riset Akuntansi Kontemporer, 17(1), 12-29.

Kurniawan, R. (2025). E-Taxation: Infrastruktur Teknologi dan Efisiensi Pelaporan Pajak di Era Industri 5.0. Jakarta: Pustaka Ekonomi Digital.

Lestari, D., & Wahyudi, R. (2022). Digitalisasi administrasi perpajakan dan transparansi pelayanan pajak di Indonesia. Jurnal Administrasi dan Kebijakan Publik, 7(2), 112–124.

Mujahidin, M., Prasetyo, B., & Handayani, S. (2024). Pengaruh Kualitas Sistem Informasi Perpajakan terhadap Efektivitas Pelaporan Pajak dengan Kesiapan Teknologi sebagai Variabel Mediasi. Jurnal Perpajakan Indonesia, 11(3), 88-104.

Pratama, R., & Sari, D. (2024). Dampak implementasi Coretax administration system terhadap praktik akuntansi perpajakan. RIGGS, 4(2), 45–58.

Puspitaningrum, D., & Khomsiyah. (2025). Behaviour to use e-tax court system: An approach of Technology Acceptance Model (TAM). Indonesian Interdisciplinary Journal of Sharia Economics, 8(3). https://doi.org/10.31538/iijse.v8i3.6260

Putra, A., & Rahman, F. (2021). Pengaruh kesiapan teknologi informasi terhadap efektivitas penggunaan e-filing pada wajib pajak. Jurnal Ekonomi Manajemen Sistem Informasi, 2(4), 512–521. https://doi.org/10.31933/jemsi.v2i4.382

Putri, S. A., & Ratnasari, C. I. (2025). Measuring e-filing adoption as an e-government service using the Technology Acceptance Model. bit-Tech, 8(1), 988–997. https://doi.org/10.32877/bt.v8i1.2804

Saputro, E. P., Wardana, C. K., Setyaningrum, D. P., & Febriyanto, A. (2025). Extending of TAM model in e-filing adoption. Riset Akuntansi dan Keuangan Indonesia, 10(1), 24–35. https://doi.org/10.23917/reaksi.v10i1.8357

Sari, M., & Wijaya, D. (2022). Faktor-faktor yang memengaruhi penggunaan e-filing oleh wajib pajak orang pribadi. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(2), 874–883. https://doi.org/10.32670/fairvalue.v5i2.2324

Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Wibowo, H., Nugroho, T., & Kurniawan, A. (2024). Transformasi digital administrasi perpajakan melalui Coretax Administration System. Jurnal Pajak dan Keuangan Negara, 6(1), 21–35.