System Quality, Perceived Compulsion, and Tax Literacy as Determinants of Continuous Usage Intention: Evidence from Indonesia’s Mandatory Coretax Platform

Tedjakusuma, Adi Prasetyo and Kulachai, Waiphot and Phisuthisuwan, Phakawanaporn and Silalahi, Andri Dayarana K. (2026) System Quality, Perceived Compulsion, and Tax Literacy as Determinants of Continuous Usage Intention: Evidence from Indonesia’s Mandatory Coretax Platform. Informatics, 13 (05). p. 28. ISSN 2227-9709

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Abstract

Governments worldwide are mandating digital tax platforms, yet little is understood about what sustains taxpayer engagement beyond legally compelled minimum use. This study extends the Technology Acceptance Model (TAM) with perceived compulsion and tax literacy to examine continuous usage intention toward Coretax, Indonesia’s manda- tory Core Tax Administration System. Using survey data from 535 active users analysed with PLS-SEM, six of eight hypotheses are supported: system quality drives perceived ease of use, which amplifies perceived usefulness, and both usefulness and user satisfac- tion independently predict continuous usage intention. Contrary to predictions derived from self-determination theory, perceived compulsion positively influences satisfaction, suggesting institutional acceptance of a mandate redirects evaluative attention toward system performance rather than generating resistance. Tax literacy does not moderate the usefulness–continuance pathway but independently increases engagement intentions, pointing to literacy programmes as direct engagement levers rather than amplifiers. These findings extend TAM into mandatory post-adoption contexts and propose institutional acceptance as a boundary condition for coercion theory in IS research.

Item Type:	Article
Uncontrolled Keywords:	system quality; coretax; technology acceptance model; perceived compulsion; continuous usage intention; tax literacy
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Faculty of Business and Economic > Department of Management
Depositing User:	BAMBANG SEPTIAWAN
Date Deposited:	05 Jun 2026 02:23
Last Modified:	05 Jun 2026 03:01
URI:	http://repository.ubaya.ac.id/id/eprint/50788

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