CORE TAX ADMINISTRATION SYSTEM (CORETAX): STUDI NETNOGRAFI PERSPEKTIF NETIZEN

Abstract

This study investigates taxpayers’ behavioral adaptation and resistance on Platform X (formerly Twitter) during the peak tax return filing period of March–April 2026 following the implementation of the Core Tax Administration System (Coretax) in Indonesia. Using a qualitative-interpretive netnography method, the final corpus of 189 organic tweets was analyzed through three cycles of thematic coding. The findings reveal the occurrence of a "TAM Double Collapse," wherein systemic technical failures erode perceptions of the system’s ease of use and utility, which in turn undermine the digital social contract and trigger deliberate non-compliance. Crucially, this research uncovers the emergence of a "Shadow Bureaucracy" in the form of informal commercial services that capitalize on administrative friction, thereby inherently increasing information risks and data privacy violations. Conversely, the X Platform also functions as a peer-to-peer knowledge infrastructure where self-organized cyber communities collaboratively develop tactical solutions. This study expands the behavioral accounting literature by contextualizing technology adoption within a critical sociopolitical framework while providing evidence-based insights for tax authorities to optimize public digital infrastructure.