PERCEIVED BENEFITS AND EASE OF USE OF CORETAX ON MSME TAX AWARENESS IN BANYUMAS

Abstract

Digital transformation in tax administration is part of tax reform aimed at improving service efficiency and taxpayer compliance. The Directorate General of Taxes has developed the Coretax system as a form of modernization based on information technology. From the perspective of the Technology Acceptance Model (TAM), technology acceptance is influenced by perceived benefits and perceived ease of use. Therefore, understanding the perceptions of MSME taxpayers toward Coretax is important in increasing tax awareness. This study aims to analyze the effect of perceived benefits and perceived ease of use on the tax awareness of Micro, Small, and Medium Enterprise (MSME) taxpayers in Banyumas Regency. This research uses a quantitative approach with a survey method involving 46 MSME taxpayers. Data were collected through questionnaires and analyzed using validity tests, reliability tests, and multiple linear regression analysis. The results show that perceived benefits and perceived ease of use have a positive effect on tax awareness, but only perceived ease of use has a significant effect. These findings indicate that the higher the perceived ease of use of Coretax , the higher the tax awareness, while perceived benefits does not significantly increase tax awareness. This study provides implications for tax authorities to continuously improve the quality of digital tax systems and strengthen the socialization of Coretax usage by emphasizing ease of use in order to enhance MSME taxpayers' awareness.