Predicting CTAS Acceptance: The Role of Digital Literacy and Technostress within the Technology Acceptance Model Framework

Abstract

The implementation of the Coretax Administration System (CTAS) in Indonesia faces many challenges. This research aims to analyze the impact of Technostress, digital literacy, perceived usefulness and perceived ease of use, on intention to use CTAS, as well as the impact of intention to use on CTAS use behavior. This research examines CTAS acceptance by combining Technostress and digital literacy variables into the Technology Acceptance Model (TAM 2) framework and using explanatory quantitative research methods. Data was collected through an online questionnaire and resulted in 320 respondents who met the requirements. The research results show that digital literacy has a significant influence on intention to use CTAS and perceived ease of use, although it does not have a direct influence on perceived usefulness. Perceived usefulness is a factor that significantly increases the intention to use CTAS. On the other hand, Technostress and perceived ease of use do not have a significant impact on intention to use. Overall, the results suggest that increasing digital literacy and strengthening perceptions of technology usefulness are key to encouraging more optimal use of CTAS.