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

Ni Ketut Sukasih (), IPutu Mertha Astawa and Jeni Susanti
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Ni Ketut Sukasih: Accounting Department
IPutu Mertha Astawa: Accounting Department
Jeni Susanti: Accounting Department

A chapter in Proceedings of the International Conference on Applied Science and Technology on Social Science 2025 (iCAST-SS 2025), 2025, pp 128-135 from Springer

Abstract: 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.

Keywords: CTAS; Digital Tax Reform; Slippery Slope Framework; Taxpayer Compliance (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-938-4_16

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