Analysis Of Factors In The Technology Acceptance Model (Tam) Regarding Interest In Using The Coretax App Among Msmes In Surakarta

Dwi Feri Riysnto, Putri Intan Prastiwi, Erna Chotidjah Suhatmi

Abstract


Interest in using the Coretax app among Micro, Small, and Medium Enterprises (MSMEs) is one of the key factors in supporting the success of tax administration digitization in Indonesia. This study aims to analyze the influence of perceived usefulness and perceived ease of use on the interest in using the Coretax application among MSMEs in Surakarta. This study employs a quantitative approach, with data collected through a questionnaire distributed to MSME operators registered as taxpayers in Surakarta. The data were analyzed using multiple linear regression with the Statistical Package for the Social Sciences (SPSS). The results indicate that the perceived ease of use has a positive and significant effect on the willingness to use the Coretax application, whereas the perceived usefulness does not have a significant effect. Simultaneously, the perceived usefulness and perceived ease of use have a significant effect on the interest in using the Coretax application. These findings are expected to provide input for the Directorate General of Taxes in improving the effectiveness of Coretax implementation through feature enhancements, improved system usability, and education for MSME operators.

Keywords


Perceived Usefulness1; Perceived Ease of Use2; Interest in Use3; Coretax4 ; MSMEs5

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References


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