Analisis Penerapan Model UTAUT terhadap Perilaku Pemanfaatan CoreTax System
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Abstract
Transformasi digital administrasi perpajakan melalui CoreTax System menuntut pemahaman faktor yang mendorong pemanfaatan aktual. Sistem ini dikembangkan Direktorat Jenderal Pajak sebagai bagian dari pembaruan sistem inti administrasi perpajakan dan dirancang untuk mengintegrasikan proses registrasi, pengelolaan data, pelaporan, pembayaran, serta aktivitas administrasi lainnya dalam satu platform digital. Integrasi tersebut diharapkan meningkatkan efisiensi, akurasi, transparansi, dan kualitas layanan perpajakan. Penelitian ini menganalisis pengaruh performance expectancy, effort expectancy, social influence, dan facilitating conditions terhadap perilaku pemanfaatan CoreTax System serta peran moderasi IT ownership. Survei kuantitatif dilakukan pada 60 wajib pajak yang menyelenggarakan pembukuan dan menggunakan CoreTax System melalui purposive sampling. Data kuesioner skala Likert dianalisis dengan SEM-PLS SmartPLS. Hasil menunjukkan performance expectancy, effort expectancy, social influence, dan facilitating conditions berpengaruh positif signifikan. Performance expectancy menjadi prediktor terkuat, sedangkan IT ownership tidak berpengaruh langsung maupun memoderasi hubungan tersebut. Keterbatasan penelitian adalah sampel 60 responden. Temuan memberi nilai praktis bahwa penguatan manfaat sistem, kemudahan, dukungan sosial, dan fasilitas lebih penting daripada kepemilikan perangkat.
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