Sony Warsono, Rifathi Syadzli, ⁠Endah Triana, Dimas Purna Cipta, Siti Raudhatul Jannah, Rudi Prasetya Timur

Ensuring Acceptance by Understanding Persistent User Resistance in Coretax System via an Extended UTAUT2 Model

Introduction

Ensuring acceptance by understanding persistent user resistance in coretax system via an extended utaut2 model. Understand persistent user resistance in Indonesia's mandatory Coretax system via an extended UTAUT2 model. Discover what reduces resistance, the role of trust, and how coercion fails to secure acceptance.

Abstract

This study examines user resistance and workaround behaviors in Indonesia's mandatory Core Tax Administration System (Coretax) by extending the UTAUT2 framework. Despite being valued at over IDR 1.2 trillion, Coretax's implementation faced severe challenges, including system downtime, login failures, and data loss. Using survey data from 412 taxpayers and tax professionals from the Jakarta Special Region and Yogyakarta, this study repositions user resistance as the primary outcome, incorporates trust in technology as a meta-belief, and tests perceived risk as a moderator. Results show that performance expectancy, effort expectancy, hedonic motivation, and effort value significantly reduce resistance, while trust strongly shapes these evaluations. Notably, coercive pressure does not reduce resistance, which indicates that legal mandates alone cannot secure acceptance. User resistance strongly predicts workaround behavior, providing empirical evidence on resistance-driven procedural deviations in digital tax administration. The findings contribute to technology acceptance research in mandatory contexts and offer insights for designing user-centered digital tax systems.

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