Surya Anugrah, Sabo Hermawan, Eka Septariana Puspa, Windy Permata Suyono, Dwi Handarini
This study investigates the role of Artificial Intelligence (AI) in enhancing tax compliance among Indonesian Small and Medium Enterprises (SMEs). Using a survey of 125 SMEs and grounded in the Technology Acceptance Model (TAM) and Institutional Theory, we examine factors influencing the intention to adopt AI-based tax systems. Results show that Perceived Usefulness is the strongest predictor of adoption, followed by Perceived Ease of Use and Trust in AI Systems. Interestingly, Institutional Pressure does not significantly influence behavioral intention, suggesting that regulatory mandates alone are insufficient. The findings highlight that for AI tax systems to be adopted, they must deliver visible benefits, be user-friendly, and foster trust. This research provides insights for policymakers and developers aiming to increase AI adoption in taxation by focusing on system functionality, ease of access, and data security factors that are especially crucial in resourceconstrained SME environments. © 2025 IEEE.
Universitas Negeri Jakarta, Dept. Accounting, Jakarta, Indonesia; Universitas Negeri Jakarta, Dept. Digital Businness, Jakarta, Indonesia
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