Asqolani Asqolani, Agus Praises Priyono

TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION

Introduction

Technology readiness and acceptance predict tax auditors’ digital adoption. Investigate how tax auditors' technology readiness and optimism drive digital adoption of CAATs. This study merges TRI & TAM, offering insights into digital transformation in tax audits.

Abstract

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Assisted Audit Tools and Techniques (CAATs). However, the readiness of tax auditors to embrace these innovations varies considerably, shaped by individual psychological traits and attitudes toward technology. This study investigates how tax auditors’ technology readiness influences their perceptions and acceptance of CAATs within the Coretax implementation by the Directorate General of Taxes (DGT). This study combines the Technology Readiness Index (TRI) 2.0 with the Technology Acceptance Model (TAM) framework. Empirical data were obtained from 85 tax auditors across 13 offices within the DGT Banten area and examined using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that optimism significantly and positively influences perceived usefulness and ease of use. These perceptions subsequently play a crucial role in shaping the behavioral intention to implement CAATs. The study suggests that enhancing auditors' confidence and positive outlook toward technology adoption can foster greater acceptance of audit digitization tools. This research adds to the scarce body of empirical studies that merge TRI and TAM frameworks in public sector contexts, providing actionable perspectives on digital transformation in tax audit settings.

Review

This study presents a timely and relevant investigation into the critical area of digital adoption within tax auditing, focusing specifically on Computer-Assisted Audit Tools and Techniques (CAATs). The paper effectively addresses the observable variance in tax auditors' readiness to embrace these technological advancements, attributing it to individual psychological traits and attitudes. By skillfully integrating the Technology Readiness Index (TRI) 2.0 with the widely recognized Technology Acceptance Model (TAM) framework, the research aims to unravel how auditors' readiness influences their perceptions and ultimate acceptance of CAATs within the Coretax implementation at Indonesia's Directorate General of Taxes. This foundational approach sets a clear stage for understanding the human element in digital transformation initiatives. Methodologically, the study employs a robust empirical design, collecting data from 85 tax auditors across 13 offices within the DGT Banten area. The choice of Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis is appropriate for exploring the complex interrelationships between the constructs of technology readiness, perceived usefulness, perceived ease of use, and behavioral intention. The findings yield significant insights, particularly highlighting that optimism emerges as a key driver, positively influencing both perceived usefulness and ease of use. Crucially, these positive perceptions are then shown to be instrumental in shaping auditors' behavioral intention to implement CAATs. This evidence-based conclusion underscores the importance of fostering a positive outlook towards technology for successful adoption. The research makes a valuable contribution by bridging the gap in empirical studies that combine the TRI and TAM frameworks, particularly within a public sector context like tax auditing. This synthesis provides a more holistic understanding of technology acceptance, moving beyond purely functional aspects to incorporate individual readiness. The actionable perspectives derived from the study, such as the recommendation to enhance auditors' confidence and positive outlook, offer practical guidance for the Directorate General of Taxes and other public sector entities navigating digital transformation. Overall, this study significantly advances our understanding of the psychological and perceptual factors underpinning the successful digital adoption of audit tools.

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