Balancing Trust and Power in Digital Tax Reform: Insights from Tax Practitioners on CTAS Effectiveness in Indonesia

DOI

10.2991/978-94-6463-938-4_16How to use a DOI?

Keywords

CTAS; Digital Tax Reform; Slippery Slope Framework; Taxpayer Compliance

Abstract

This research examines the effect of Indonesia’s Core Tax Administration System (CTAS) on taxpayer compliance by applying the Slippery Slope Framework (SSF) and the Technology Acceptance Model (TAM). A quantitative approach was employed, with data gathered from 95 tax professionals, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that CTAS has a significant impact on compliance, trust, and perceived power; however, only trust shows a direct and mediating role in shaping compliance. In contrast, perceived usefulness does not present a meaningful influence. These results emphasize that fostering trust is more effective than enforcing coercive measures in promoting compliance within digital taxation environments. The study contributes to the growing discourse on digital tax governance by offering empirical evidence on trust-centered reforms. Practically, the findings suggest that tax authorities should prioritize strategies that enhance trust in digital systems. Future studies are recommended to include larger taxpayer populations and longitudinal designs to better capture the long-term effects of CTAS.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Download article (PDF)

TY  - CONF
AU  - Ni Ketut Sukasih
AU  - IPutu Mertha Astawa
AU  - Jeni Susanti
PY  - 2025
DA  - 2025/12/31
TI  - Balancing Trust and Power in Digital Tax Reform: Insights from Tax Practitioners on CTAS Effectiveness in Indonesia
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025
PB  - Atlantis Press
SP  - 128
EP  - 135
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-938-4_16
DO  - 10.2991/978-94-6463-938-4_16
ID  - Sukasih2025
ER  -