The Technology Acceptance Model (TAM) Perspective on the Adoption of the Core Tax System Among SMEs in Samarinda
DOI:
https://doi.org/10.24903/obor.v8i2.4052Keywords:
Coretax, Technology Acceptance Model (TAM), Perceived Ease of Use, Perceived Usefulness, User SatisfactionAbstract
This study aims to analyze the influence of perceived ease of use and perceived usefulness on attitudes
toward use and their impact on user satisfaction in the use of the Coretax system by SMEs in Samarinda
City. This study was motivated by the implementation of a mandatory digital tax system, which in its
initial operational phase was still marked by various technical challenges. To examine this phenomenon,
this study employed a quantitative approach with a cross-sectional design. Data were collected through
an online survey of 100 respondents who were active SMEs and analyzed using Partial Least Squares
Structural Equation Modeling (PLS-SEM). The results of the analysis confirmed that all hypotheses
both direct and indirect effects were significantly supported. These findings confirm that the ease of
use and perceived usefulness of the Coretax system play a crucial role in fostering positive user attitudes,
which ultimately lead to high levels of user satisfaction with the implementation of this mandatory digital
tax system
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