Research Data Gultom et al (2026)

Description

The rapid advancement of digital transformation has encouraged governments to modernize tax administration systems through tax digitalization initiatives. However, the successful adoption of tax digitalization among individual tax-payers remains a critical challenge. This study aims to examine the effects of Effort Expectancy, Facilitating Conditions, Performance Expectancy, and So-cial Influence on Tax Digitalization Adoption among individual taxpayers re-siding in Jakarta and Tangerang. This study employed a quantitative approach using primary data collected through an online questionnaire distributed via Google Forms. Using a convenience sampling technique, 187 valid responses were obtained from individual taxpayers. The data were analyzed using SmartPLS to evaluate the relationships among the proposed variables. The findings reveal that Effort Expectancy and Social Influence do not have signif-icant effects on Tax Digitalization Adoption. In contrast, Facilitating Condi-tions and Performance Expectancy positively and significantly influence Tax Digitalization Adoption. These results indicate that taxpayers are more likely to adopt digital tax systems when adequate technological infrastructure, sup-port systems, and perceived performance benefits are available. Ease of use and social pressure, however, are not the primary determinants of adoption be-havior. The study implies that individual taxpayers prioritize practical benefits, efficiency, and system support in adopting digital tax services. Therefore, tax authorities and policymakers are encouraged to improve digital infrastructure, system reliability, accessibility, and user support services to enhance taxpay-ers’ confidence and participation in digital tax ecosystems.

Institutions

• Binus University

  Jakarta, Jakarta

Categories

Licence