Implementation of the Core Tax Administration System (CTAS) as a Digital Tax Solution: An Empirical Study on Taxpayer Satisfaction and Government Readiness
DOI:
https://doi.org/10.55047/transekonomika.v6i2.1130Keywords:
Core Tax Administration System (CTAS), Digital Tax Administration, Government Readines, Taxpayer Satisfaction, Technology Acceptance Model (TAM)Abstract
Background: The digital transformation of tax administration has become a strategic priority for governments seeking to improve transparency, efficiency, and compliance. In Indonesia, the Core Tax Administration System (CTAS) represents a major step toward modernizing tax services within the Directorate General of Taxes, where user acceptance and institutional readiness are considered key determinants of success.
Objectives: This study examines the influence of taxpayer satisfaction and government readiness on CTAS implementation effectiveness in Indonesia's digital tax administration transformation.
Methodology: A quantitative approach was employed using structured questionnaires distributed to taxpayers with experience using digital tax services, with multiple linear regression used to evaluate the effect of each independent variable.
Findings: Taxpayer satisfaction has a positive and significant effect on CTAS implementation (t = 7.291, p = 0.000), reflected in perceptions of service accessibility, speed, data security, and information clarity. Government readiness, however, shows no statistically significant effect (t = 0.787, p = 0.433).
Conclusions: Taxpayer satisfaction is a significant determinant of CTAS implementation success, whereas government readiness alone does not directly translate into taxpayer adoption without a positive user experience. These findings support the Technology Acceptance Model (TAM), underlining the need for simplified procedures, enhanced system stability, and responsive digital services to strengthen CTAS acceptance in Indonesia.
Downloads
References
Abdillah, I., Hasanah, N., & Handarini, D. (2025). Analysis of Coretax use on the efficiency and effectiveness of tax reporting at PT Jawara Mitra Consulting. International Journal of Current Economics & Business Ventures, 5(2). https://scholarsnetwork.org/journal/index.php/ijeb/article/view/402
Abu-Silake, S. A., Alshurafat, H., Alaqrabawi, M., & Shehadeh, M. (2024). Exploring the key factors influencing the actual usage of digital tax platforms. Discover Sustainability, 5(1), 88. https://doi.org/10.1007/s43621-024-00241-2
Ahmad, N., & Jack, W. (2025). Cybersecurity Integration in Modern Taxation Systems: A Framework for Strengthening Taxpayer Data Protection. https://doi.org/10.13140/RG.2.2.25086.65608
Aldhi, I. F., Suhariadi, F., Rahmawati, E., Supriharyanti, E., Hardaningtyas, D., Sugiarti, R., & Abbas, A. (2025). Bridging digital gaps in smart city governance: the mediating role of managerial digital readiness and the moderating role of digital leadership. Smart Cities, 8(4), 117. https://doi.org/10.3390/smartcities8040117
Aleisa, N. (2024). Key factors influencing the e-government adoption: a systematic literature review. Journal of Innovative Digital Transformation, 1(1), 14–31. https://doi.org/10.1108/jidt-09-2023-0016
Arianty, F. (2024). Implementation challenges and opportunities Coretax administration system on the efficiency of tax administration. Jurnal Vokasi Indonesia, 12(2), 98. https://doi.org/10.7454/jvi.v12i2.1227
Asmoro, P. V. P., Okfitasari, A., Suhatmi, E. C., & Pravasanti, Y. A. (2025). Persepsi Konsultan Pajak dan Fiskus terhadap Implementasi Core Tax Administration System (CTAS) di Kota Surakarta. JURNAL ILMIAH EDUNOMIKA, 9(3). https://doi.org/10.29040/jie.v9i3.17931
Azmi, A. A. C., & Kamarulzaman, Y. (2010). Adoption of tax e-filing: A conceptual paper. African Journal of Business Management, 4(5), 599. https://doi.org/10.5897/AJBM.9000045
Bélanger, F., & Carter, L. (2008). Trust and risk in e-government adoption. The Journal of Strategic Information Systems, 17(2), 165–176. https://doi.org/10.1016/j.jsis.2007.12.002
Burda, A., & Haholongan, R. (2021). The Influence Of Service quality On Customer Satisfaction Workshops. International Journal Economic And Business Applied, 2(3), 377–384.
Chan, F. K. Y., Thong, J. Y. L., Brown, S. A., & Venkatesh, V. (2021). Service design and citizen satisfaction with e‐government services: a multidimensional perspective. Public Administration Review, 81(5), 874–894. https://doi.org/10.1111/puar.13308
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/https://doi.org/10.2307/249008
Dias, G. P. (2020). Determinants of e-government implementation at the local level: an empirical model. Online Information Review, 44(7), 1307–1326. https://doi.org/10.1108/oir-04-2020-0148
Field, A. (2024). Discovering statistics using IBM SPSS statistics. Sage publications limited.
Ghozali, I. (2016). Aplikasi Analisis multivariete dengan program IBM SPSS 23 (Edisi 8). Cetakan Ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96.
Gorshkova, N. V, Ksenda, V. M., & Grigorenko, I. V. (2022). The impact of digital technologies of tax administration on increasing the inclusiveness and sustainability of economic development. In New technology for inclusive and sustainable growth: Perception, challenges and opportunities (pp. 223–234). Springer. https://doi.org/10.1007/978-981-16-9804-0_19
Haholongan, R., Zulkarnaini, Z., & Prasetyo, B. E. (2023). Pengaruh Motivasi, Kompensasi, Lingkungan Kerja dan Budaya Organisasi terhadap Kepuasan Kerja. Jurnal Manajemen STEI, 6(2), 38–45.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2010). Multivariate data analysis 6th Edition. Pearson Prentice Hall.
Hesami, S., Jenkins, H., & Jenkins, G. P. (2024). Digital transformation of tax administration and compliance: A systematic literature review on E-Invoicing and prefilled returns. Digital Government: Research and Practice, 5(3), 1–20. https://doi.org/10.1145/3643687
Hidayat, A. K. W., & Inayati, I. (2025). Implementation of the Core Tax System: Impacts and Challenges on Tax Revenue in Indonesia. Journal Transnational Universal Studies, 3(6), 1–8. https://doi.org/10.58631/jtus.v3i6.168
Hutabarat, M., Indriani, A., Sinaga, P. B., & Haholongan, R. (2025). CSR sebagai Strategi Retensi Karyawan: Perspektif Manajemen dan Karyawan. Innovative: Journal Of Social Science Research, 5(2), 2592–2600. https://doi.org/10.31004/innovative.v5i2.18547
Ioannou, K., Kitsios, F., & Kamariotou, M. (2021). Digital transformation strategy and organizational change in the public sector: Evaluating e-government is and user satisfaction. European, Mediterranean, and Middle Eastern Conference on Information Systems, 247–257. https://doi.org/10.1007/978-3-030-95947-0_17
Iqbal, M. M., Ali, M., Hina, U., & Shaikh, T. A. (2025). The future of smart tax systems: Integrating artificial intelligence, blockchain, and autonomous compliance technologies for transparent and efficient tax administration. Journal of Social Sciences and Economics, 4(1), 99–108. https://doi.org/10.61363/hhnkcz03
Kristiana, D. R., Kristianti, I. P., & Setyaningsih, P. R. A. (2025). The Role of Digital Transactions, Tax Policy, and CTAS in Shaping Taxpayer Compliance: A Case Study of Indonesian SMEs. International Journal of Business and Society, 26(3), 825–841. https://doi.org/10.33736/ijbs.7925.2025
Michael, M. (2026). E-Commerce Tax: From e-Filing to Coretax (A Bibliometric Analysis). Owner: Riset Dan Jurnal Akuntansi, 10(1), 134–147. https://doi.org/10.33395/owner.v10i1.2850
Mpofu, F. Y. (2024). Digital transformation by tax authorities. In Digital transformation in South Africa: Perspectives from an emerging economy (pp. 151–170). Springer. https://doi.org/10.1007/978-3-031-52403-5_11
Mukhram, M., Ayuandiani, W., Anwar, N., & Rustan, M. F. (2026). Digital Transformation of Taxation: Technological Infrastructure and the Impact of Coretax (One Step System) on Corporate Taxpayer Satisfaction at the KPP Pratama Majene. JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES), 9(3). https://doi.org/10.33751/jhss.v9i3.13314
Nagaratnam, A. (2021). Determinants of User Satisfaction and Usage Intention of E-Filing System in Malaysia [University of Malaya (Malaysia)]. https://knova.um.edu.my/student_works_2020s/641/
Newstam, C. (2025). EU’s Free Trade Agreements in the Light of Sustainability-An analysis of sustainability clauses in free trade agreements and how they contribute to the UN’s global goals and the EU’s strategic sustainability policy [Lund University]. https://lup.lub.lu.se/student-papers/search/publication/9195149
Nkosi, G. P., & Jahed, M. I. (2025). Transforming Tax Compliance Through Auto-assessment: A Comparative Case Study Analysis. Administratio Publica, 33(4), 126–147. https://doi.org/10.61967/adminpub.2025.33.4.6
Purnamasari, E. D. A., Mboeik, P. M. R., Setiawan, A. L., Stefany, K., Manuputty, S. A. A., Indriani, N. A., Sahasika, A. E., & Kuncoro, B. S. (2025). Digital Tax System: Peluang, Tantangan, dan Implementasi di Indonesia. SIEGA Publisher.
Putrevu, J., & Mertzanis, C. (2024). The adoption of digital payments in emerging economies: challenges and policy responses. Digital Policy, Regulation and Governance, 26(5), 476–500. https://doi.org/10.1108/dprg-06-2023-0077
Rashid, S. F. A., Sanusi, S., & Abu Hassan, N. S. (2024). Digital transformation: Confronting governance, sustainability, and taxation challenges in an evolving digital landscape. In Corporate Governance and Sustainability: Navigating Malaysia’s Business Landscape (pp. 125–144). Springer. https://doi.org/10.1007/978-981-97-7808-9_7
Saha, P., Nath, A. K., & Salehi‐Sangari, E. (2012). Evaluation of government e‐tax websites: an information quality and system quality approach. Transforming Government: People, Process and Policy, 6(3), 300–321. https://doi.org/10.1108/17506161211251281
Saptono, P. B., Hodžić, S., Khozen, I., Mahmud, G., Pratiwi, I., Purwanto, D., Aditama, M. A., Haq, N., & Khodijah, S. (2023). Quality of e-tax system and tax compliance intention: The mediating role of user satisfaction. Informatics, 10(1), 22. https://doi.org/10.3390/informatics10010022
Siagian, P. (2025). The Influence of Tax Reporting and the Core Tax System on Taxpayer Compliance (Study at the Primary Tax Service Office in DKI Jakarta). Ilmu Ekonomi Manajemen Dan Akuntansi, 6(1), 221–232. https://doi.org/10.37012/ileka.v6i1.2826
Syed, R., Bandara, W., & Eden, R. (2023). Public sector digital transformation barriers: A developing country experience. Information Polity, 28(1), 5–27. https://doi.org/10.3233/ip-220017
Terdpaopong, K., & Kraiwanit, T. (2021). The technology readiness of Thai governmental agency. The Journal of Asian Finance, Economics and Business, 8(12), 431–441. https://koreascience.kr/article/JAKO202133452451043.page;
Thuy, N. T. T., Thanh, H. P. T., Ngoc, T. T. B., & Si, L. T. (2023). Determinants of employee digital transformation readiness and job performance: A case of SMEs in Vietnam. Problems and Perspectives in Management, 21(4), 226. https://doi.org/10.21511/ppm.21(4).2023.18
Tjondro, E., Kurniati Prayogo, E., & Amanda, Y. (2019). The influence of e-tax user satisfaction on perception of service tax climate and overall satisfaction. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(4). https://doi.org/10.32602/jafas.2019.35
Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 425–478. https://doi.org/10.2307/30036540
Wahyudin, M., Devi, R. K., & Sensuse, D. I. (2024). Digital Transformation Readiness Model in Government. Ranah Research: Journal of Multidisciplinary Research and Development, 6(4), 689–709. https://doi.org/10.38035/rrj.v6i4.868
Weiner, B. J. (2020). A theory of organizational readiness for change. In Handbook on implementation science (pp. 215–232). Edward Elgar Publishing. https://doi.org/10.4337/9781788975995.00015
Widianto, N. (2023). Improving the effectiveness of public services through technology-based service innovations in Indonesia. Jurnal Ilmiah Ilmu Administrasi Publik, 13(1), 155. https://doi.org/10.26858/jiap.v13i1.45171
Yera, A., Arbelaitz, O., Jauregui, O., & Muguerza, J. (2020). Characterization of e-Government adoption in Europe. Plos One, 15(4), e0231585. https://doi.org/10.1371/journal.pone.0231585
Zairin, G. M., Hera Khairunnisa, A. N., & Anugrah, S. (2025). Administration System (CTAS). Innovations in Information and Decision Sciences: Proceedings of the 12th International Conference on Frontiers in Intelligent Computing: Theory and Applications (FICTA 2024), 85. https://doi.org/https://doi.org/10.1007/978-981-96-0147-9
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Agustina Indriani*, Jombrik Jombrik, Rutinaias Haholongan
This work is licensed under a Creative Commons Attribution 4.0 International License.
.png)
.png)
.png)
.png)
