Perceived Ease of CTAS and Tax Literacy on Tax Reporting Intention
Artikel
Oct 22, 2026
Abstract
Purpose: This study examines the influence of perceived ease of use of the Coretax Administration System (CTAS) and tax literacy on the tax reporting intention of individual taxpayers in Pangkalpinang City.
Methodology: A quantitative positivist approach was employed using survey data from 110 individual taxpayers registered at the Pangkalpinang Tax Service Office (Kantor Pelayanan Pajak/KPP) Pratama Pangkalpinang. Data analysis included validity and reliability tests, classical assumption testing, multiple linear regression, partial t-tests, simultaneous F-test, and coefficient of determination (R²), grounded in the Theory of Planned Behavior (TPB).
Results: Perceived ease of use of CTAS had no significant partial effect on tax reporting intention (t = 0.863; p = 0.390). Conversely, tax literacy had a positive and significant effect (t = 2.180; p = 0.031) and emerged as the dominant predictor based on its regression coefficient (B = 0.177). Simultaneously, both variables significantly influenced tax reporting intention (F = 7.001; p = 0.001), with an Adjusted R² of 0.099.
Conclusion: Tax literacy is the primary determinant of tax reporting intention, while perceived ease of use of CTAS does not show a significant standalone effect but contributes jointly with tax literacy.
Limitations: The study is limited to 110 taxpayers registered at KPP Pratama Pangkalpinang and examines only two independent variables, leaving a substantial proportion of the variance in tax reporting intention unexplained.
Contribution: This research contributes to the digital taxation literature and supports policy efforts to enhance CTAS usability and strengthen tax literacy programs to improve taxpayer compliance.
Keywords
Coretax Administration System
Tax Literacy
Tax Reporting Intention
Individual Taxpayers
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How to Cite
Imelda, Rosalina, E., & Vebtasvili. (2026). Perceived Ease of CTAS and Tax Literacy on Tax Reporting Intention. Studi Akuntansi Dan Bisnis Indonesia, 2(4), 237–250. https://doi.org/10.61401/sabi.v2i4.531
Section
Artikel
Authors
I
Imelda
Universitas Bangka Belitung
E
Erita Rosalina
Universitas Bangka Belitung
V
Vebtasvili
Universitas Bangka Belitung
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Published
Oct 22, 2026