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

Indonesia is actively developing various regions to improve the welfare of the community, educate the nation's life, and provide adequate infrastructure. Local governments also play a role through regional autonomy by managing their own sources of income to support the implementation of regional governance and development. Local revenues come from taxes, levies, profits of local-owned enterprises, and other local sources. Taxes are the main source of state revenue to fund development and public services, so taxpayer compliance is very important. The Directorate General of Taxes has implemented a new system to address this issue by introducing the Core Tax Administration System (CTAS), an information technology-based system that aims to simplify, integrate, and automate tax administration to improve efficiency and service quality. The TAM model is used to understand taxpayers' perceptions of the ease of use and utilization of the Core Tax Administration System (CTAS). The purpose of this study is to analyze how taxpayers perceive the ease of use and utilization of the new tax administration system. This study uses a quantitative approach by distributing questionnaires through social media to obtain primary data. The distribution of questionnaires was carried out using non- probability sampling, specifically incidental sampling, with a total of 275 respondents who met the criteria. The results showed that the perceived ease of use and utilization of the Core Tax Administration System had a significant effect on taxpayer compliance in Indonesia. Overall, the perceived ease of use and utilization of Core Tax together affect taxpayer compliance in Indonesia, thereby encouraging the optimization of the adoption of new tax technology. Researchers are advised to use other variables to measure the effectiveness of the Core Tax Administration System (CTAS).