Assessing User Perceptions of Tax Audit Desktop Applications: A Technology Acceptance Model (TAM)

Abstract

The Directorate General of Taxes (DGT) has undertaken a digital transformation initiative
by introducing the Desktop Pemeriksaan (Derik) application to enhance the effectiveness
and efficiency of tax audits. This study aims to evaluate the performance of the Derik
application from the perspective of its users, utilizing the Technology Acceptance Model
(TAM) as the theoretical framework. A mixed-methods approach was employed, adopting
a concurrent triangulation design to integrate qualitative and quantitative data, thereby
providing a comprehensive understanding of user perceptions. The quantitative data were
collected through a survey involving 1,859 respondents, while qualitative insights were
gathered through in-depth interviews with eight informants. The interviews explored key
aspects such as ease of use, perceived benefits, and challenges encountered by users. Data
analysis was conducted using descriptive statistical methods for the quantitative findings
and thematic analysis for the qualitative data. The results indicate that while the Derik
application meets the criteria for perceived ease of use and perceived usefulness, several
constraints hinder its optimal utilization. Based on user feedback, this study offers practical
recommendations for improving the application’s functionality in future iterations. The
findings contribute to the literature by providing actionable insights and serve as a valuable
reference for DGT in advancing the development of the Derik application.