August 12, 2025

The Effect of Perceived Ease of Use and Perceived Utilization of the Core Tax Administration System (Ctas) on Taxpayer Compliance

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Discussion

Quantitative analysis reveals perceived ease of use and utilization significantly enhance taxpayer compliance with CTAS.

Taxpayer compliance improved significantly with higher perceived ease of use of CTAS and utilization.
Data from 275 questionnaires indicated strong relationships between perceived system ease and compliance rates.
Using a quantitative approach, the study analyzed taxpayer perceptions through a structured questionnaire.
Findings suggest local governments can enhance revenue by optimizing technology adoption in tax systems.

Pratiwi et al. (2025) studied this question.

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