Scholarlink

Indonesia’s bold leap toward digital tax reform culminated in the 2025 launch of its Core Tax Administration System (CTAS) a centralized platform aimed at streamlining taxpayer services, boosting compliance, and modernizing revenue administration. This study critically evaluates the early-stage implementation of CTAS using a dual-theoretical lens: the Technology Acceptance Model (TAM) and Institutional Theory. Drawing on government documents, user surveys, and media analysis, findings reveal a paradox while users widely acknowledge CTAS’s potential to simplify tax filing, technical glitches, complex interfaces, and poor system responsiveness undermine its usability and acceptance. Moreover, institutional misalignments such as inadequate training, low digital literacy, and resistance to change pose structural barriers to reform success. By integrating behavioral insights with systemic analysis, this research highlights the multilevel challenges of digital transformation in public finance. The paper concludes with actionable lessons for emerging economies navigating the tension between technological innovation and institutional readiness in the digital era.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Evaluating the Effectiveness of Indonesia’s Core Tax Administration System: Challenges, Early Impacts, and Lessons for Digital Tax Reform

  • 会议论文

  • 发表日期：

    2026年

查看全文
  • Surya Anugrah,
  • Sabo Hermawan,
  • Christian Wiradendi Wolor,
  • Eka Septariana Puspa,
  • Windy Permata Suyono,
  • Dwi Handarini

摘要

Indonesia’s bold leap toward digital tax reform culminated in the 2025 launch of its Core Tax Administration System (CTAS) a centralized platform aimed at streamlining taxpayer services, boosting compliance, and modernizing revenue administration. This study critically evaluates the early-stage implementation of CTAS using a dual-theoretical lens: the Technology Acceptance Model (TAM) and Institutional Theory. Drawing on government documents, user surveys, and media analysis, findings reveal a paradox while users widely acknowledge CTAS’s potential to simplify tax filing, technical glitches, complex interfaces, and poor system responsiveness undermine its usability and acceptance. Moreover, institutional misalignments such as inadequate training, low digital literacy, and resistance to change pose structural barriers to reform success. By integrating behavioral insights with systemic analysis, this research highlights the multilevel challenges of digital transformation in public finance. The paper concludes with actionable lessons for emerging economies navigating the tension between technological innovation and institutional readiness in the digital era.