{"id":"https://openalex.org/W7204257520","doi":"https://doi.org/10.55942/pssj.v6i8.2203","title":"Sentiment patterns and reported barriers in digital tax administration through an analysis of Coretax Mobile Google Play reviews","display_name":"Sentiment patterns and reported barriers in digital tax administration through an analysis of Coretax Mobile Google Play reviews","publication_year":2026,"publication_date":"2026-08-26","ids":{"openalex":"https://openalex.org/W7204257520","doi":"https://doi.org/10.55942/pssj.v6i8.2203"},"language":"en","primary_location":{"id":"doi:10.55942/pssj.v6i8.2203","doi":"https://doi.org/10.55942/pssj.v6i8.2203","is_oa":true,"landing_page_url":"https://doi.org/10.55942/pssj.v6i8.2203","pdf_url":"https://journal.privietlab.org/index.php/PSSJ/article/download/2203/1147","source":{"id":"https://openalex.org/S4387283793","display_name":"Priviet Social Sciences Journal","issn_l":"2798-6314","issn":["2798-6314","2798-866X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Priviet Social Sciences Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.privietlab.org/index.php/PSSJ/article/download/2203/1147","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5094300967","display_name":"Amanatullah Pandu Zenklinov","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274937","display_name":"Universitas Matana","ror":"https://ror.org/02mq42v71","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274937"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amanatullah Pandu Zenklinov","raw_affiliation_strings":["Statistics Department at Universitas Matana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Statistics Department at Universitas Matana","institution_ids":["https://openalex.org/I4405274937"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5116457747","display_name":"Nabilla Rida Tri Nisa","orcid":"https://orcid.org/0009-0009-0364-1675","observed_orcids":["https://orcid.org/0009-0009-0364-1675"]},"institutions":[{"id":"https://openalex.org/I4405263210","display_name":"Politeknik Negeri Media Kreatif","ror":"https://ror.org/03xnamj44","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405263210"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nabilla Rida Tri Nisa","raw_affiliation_strings":["Multimedia Engineering Technology Study Program at Politeknik Negeri Media Kreatif Jakarta"],"raw_orcid":"https://orcid.org/0009-0009-0364-1675","affiliations":[{"raw_affiliation_string":"Multimedia Engineering Technology Study Program at Politeknik Negeri Media Kreatif Jakarta","institution_ids":["https://openalex.org/I4405263210"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5028998236","display_name":"Wisnowan Hendy Saputra","orcid":"https://orcid.org/0000-0003-3303-7435","observed_orcids":["https://orcid.org/0000-0003-3303-7435"]},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Wisnowan Hendy Saputra","raw_affiliation_strings":["Computer Science Department, Bina Nusantara University"],"raw_orcid":"https://orcid.org/0000-0003-3303-7435","affiliations":[{"raw_affiliation_string":"Computer Science Department, Bina Nusantara University","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5085955580","display_name":"Rizka Amalia Putri","orcid":"https://orcid.org/0009-0000-8516-5282","observed_orcids":["https://orcid.org/0009-0000-8516-5282"]},"institutions":[{"id":"https://openalex.org/I92961808","display_name":"Riau University","ror":"https://ror.org/00nk7p507","country_code":"ID","type":"education","lineage":["https://openalex.org/I92961808"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Rizka Amalia Putri","raw_affiliation_strings":["Statistics Study Program, Universitas Riau"],"raw_orcid":"https://orcid.org/0009-0000-8516-5282","affiliations":[{"raw_affiliation_string":"Statistics Study Program, Universitas Riau","institution_ids":["https://openalex.org/I92961808"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5125713843","display_name":"Awang Putra Sembada R","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3130997290","display_name":"University of Pembangunan Nasional Veteran Jawa Timur","ror":"https://ror.org/05sbm1c04","country_code":"ID","type":"education","lineage":["https://openalex.org/I3130997290"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Awang Putra Sembada R.","raw_affiliation_strings":["Department of Data Science, Universitas Pembangunan Nasional \u201cVeteran\u201d Jawa Timur"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Data Science, Universitas Pembangunan Nasional \u201cVeteran\u201d Jawa Timur","institution_ids":["https://openalex.org/I3130997290"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5107758973","display_name":"Panji Jiblathar","orcid":"https://orcid.org/0009-0001-7492-9141","observed_orcids":["https://orcid.org/0009-0001-7492-9141"]},"institutions":[{"id":"https://openalex.org/I4405257675","display_name":"Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi","ror":"https://ror.org/05j8ejf75","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405257675"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Panji Jiblathar","raw_affiliation_strings":["Department of Mathematics, UIN Sulthan Thaha Saifuddin Jambi"],"raw_orcid":"https://orcid.org/0009-0001-7492-9141","affiliations":[{"raw_affiliation_string":"Department of Mathematics, UIN Sulthan Thaha Saifuddin Jambi","institution_ids":["https://openalex.org/I4405257675"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5065694703","display_name":"Alwan Fadlurohman","orcid":"https://orcid.org/0009-0007-7263-6074","observed_orcids":["https://orcid.org/0009-0007-7263-6074"]},"institutions":[{"id":"https://openalex.org/I4210159899","display_name":"Universitas Muhammadiyah Semarang","ror":"https://ror.org/05hra0856","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159899"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Alwan Fadlurohman","raw_affiliation_strings":["Department of Data Science, Universitas Muhammadiyah Semarang"],"raw_orcid":"https://orcid.org/0009-0007-7263-6074","affiliations":[{"raw_affiliation_string":"Department of Data Science, Universitas Muhammadiyah Semarang","institution_ids":["https://openalex.org/I4210159899"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5019725628","display_name":"Ariska Fitriyana Ningrum","orcid":"https://orcid.org/0009-0006-9776-0285","observed_orcids":["https://orcid.org/0009-0006-9776-0285"]},"institutions":[{"id":"https://openalex.org/I4210159899","display_name":"Universitas Muhammadiyah Semarang","ror":"https://ror.org/05hra0856","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210159899"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ariska Fitriyana Ningrum","raw_affiliation_strings":["Department of Data Science, Universitas Muhammadiyah Semarang"],"raw_orcid":"https://orcid.org/0009-0006-9776-0285","affiliations":[{"raw_affiliation_string":"Department of Data Science, Universitas Muhammadiyah Semarang","institution_ids":["https://openalex.org/I4210159899"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5148407292","display_name":"Andriano Andriano","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405274937","display_name":"Universitas Matana","ror":"https://ror.org/02mq42v71","country_code":"ID","type":"education","lineage":["https://openalex.org/I4405274937"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Andriano Andriano","raw_affiliation_strings":["Statistics Department, Universitas Matana"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Statistics Department, Universitas Matana","institution_ids":["https://openalex.org/I4405274937"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":7,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"6","issue":"8","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10953","display_name":"E-Government and Public Services","score":0.9810000061988831,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10664","display_name":"Sentiment Analysis and Opinion Mining","score":0.014299999922513962,"subfield":{"id":"https://openalex.org/subfields/1702","display_name":"Artificial Intelligence"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10068","display_name":"Technology Adoption and User Behaviour","score":0.0008999999845400453,"subfield":{"id":"https://openalex.org/subfields/1802","display_name":"Information Systems and Management"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/digitalization-of-tax-administration","display_name":"digitalization of tax administration","score":0.9490000009536743},{"id":"https://openalex.org/keywords/google-play-reviews","display_name":"Google Play reviews","score":0.8629999756813049},{"id":"https://openalex.org/keywords/sentiment-analysis","display_name":"sentiment analysis","score":0.8610000014305115},{"id":"https://openalex.org/keywords/user-experience","display_name":"user experience","score":0.7039999961853027},{"id":"https://openalex.org/keywords/e-government-services","display_name":"e-government services","score":0.3840000033378601},{"id":"https://openalex.org/keywords/tax-filing","display_name":"tax return filing","score":0.4490000009536743},{"id":"https://openalex.org/keywords/user-complaints","display_name":"user complaints","score":0.5059999823570251},{"id":"https://openalex.org/keywords/indonesia","display_name":"Indonesia","score":0.4189999997615814},{"id":"https://openalex.org/keywords/user-centered-design","display_name":"user-centered design","score":0.5120000243186951}],"concepts":[{"id":"https://openalex.org/C500882744","wikidata":"https://www.wikidata.org/wiki/Q269236","display_name":"Latent Dirichlet allocation","level":3,"score":0.7246000170707703},{"id":"https://openalex.org/C12725497","wikidata":"https://www.wikidata.org/wiki/Q810247","display_name":"Baseline (sea)","level":2,"score":0.5347999930381775},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5202999711036682},{"id":"https://openalex.org/C2780451532","wikidata":"https://www.wikidata.org/wiki/Q759676","display_name":"Task (project management)","level":2,"score":0.4970000088214874},{"id":"https://openalex.org/C2908647359","wikidata":"https://www.wikidata.org/wiki/Q2625603","display_name":"Population","level":2,"score":0.4916999936103821},{"id":"https://openalex.org/C2780838233","wikidata":"https://www.wikidata.org/wiki/Q836925","display_name":"Complaint","level":2,"score":0.48559999465942383},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.478300005197525},{"id":"https://openalex.org/C171686336","wikidata":"https://www.wikidata.org/wiki/Q3532085","display_name":"Topic model","level":2,"score":0.4749000072479248},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.4742000102996826},{"id":"https://openalex.org/C66402592","wikidata":"https://www.wikidata.org/wiki/Q2271421","display_name":"Sentiment analysis","level":2,"score":0.43230000138282776},{"id":"https://openalex.org/C160949748","wikidata":"https://www.wikidata.org/wiki/Q1365703","display_name":"Mobile payment","level":3,"score":0.39910000562667847},{"id":"https://openalex.org/C108827166","wikidata":"https://www.wikidata.org/wiki/Q175975","display_name":"Internet privacy","level":1,"score":0.3763999938964844},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.37630000710487366},{"id":"https://openalex.org/C2777212361","wikidata":"https://www.wikidata.org/wiki/Q5127848","display_name":"Class (philosophy)","level":2,"score":0.37459999322891235},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.361299991607666},{"id":"https://openalex.org/C70727504","wikidata":"https://www.wikidata.org/wiki/Q1806878","display_name":"Latent class model","level":2,"score":0.3522000014781952},{"id":"https://openalex.org/C116537","wikidata":"https://www.wikidata.org/wiki/Q2169973","display_name":"Service provider","level":3,"score":0.3425000011920929},{"id":"https://openalex.org/C68595000","wikidata":"https://www.wikidata.org/wiki/Q2274177","display_name":"Service delivery framework","level":3,"score":0.3337000012397766},{"id":"https://openalex.org/C112698675","wikidata":"https://www.wikidata.org/wiki/Q37038","display_name":"Advertising","level":1,"score":0.3116999864578247},{"id":"https://openalex.org/C74558129","wikidata":"https://www.wikidata.org/wiki/Q43024","display_name":"Short Message Service","level":2,"score":0.310699999332428},{"id":"https://openalex.org/C2992972582","wikidata":"https://www.wikidata.org/wiki/Q8161","display_name":"Tax administration","level":3,"score":0.29649999737739563},{"id":"https://openalex.org/C2988145974","wikidata":"https://www.wikidata.org/wiki/Q620615","display_name":"Mobile apps","level":2,"score":0.2944999933242798},{"id":"https://openalex.org/C518677369","wikidata":"https://www.wikidata.org/wiki/Q202833","display_name":"Social media","level":2,"score":0.29019999504089355},{"id":"https://openalex.org/C2780765947","wikidata":"https://www.wikidata.org/wiki/Q12033531","display_name":"Administration (probate law)","level":2,"score":0.28529998660087585},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.2816999852657318},{"id":"https://openalex.org/C186967261","wikidata":"https://www.wikidata.org/wiki/Q5082128","display_name":"Mobile device","level":2,"score":0.2639999985694885},{"id":"https://openalex.org/C2522767166","wikidata":"https://www.wikidata.org/wiki/Q2374463","display_name":"Data science","level":1,"score":0.2572000026702881},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.2540000081062317}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55942/pssj.v6i8.2203","doi":"https://doi.org/10.55942/pssj.v6i8.2203","is_oa":true,"landing_page_url":"https://doi.org/10.55942/pssj.v6i8.2203","pdf_url":"https://journal.privietlab.org/index.php/PSSJ/article/download/2203/1147","source":{"id":"https://openalex.org/S4387283793","display_name":"Priviet Social Sciences Journal","issn_l":"2798-6314","issn":["2798-6314","2798-866X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Priviet Social Sciences Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55942/pssj.v6i8.2203","doi":"https://doi.org/10.55942/pssj.v6i8.2203","is_oa":true,"landing_page_url":"https://doi.org/10.55942/pssj.v6i8.2203","pdf_url":"https://journal.privietlab.org/index.php/PSSJ/article/download/2203/1147","source":{"id":"https://openalex.org/S4387283793","display_name":"Priviet Social Sciences Journal","issn_l":"2798-6314","issn":["2798-6314","2798-866X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Priviet Social Sciences Journal","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6207000017166138,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7204257520.pdf","grobid_xml":"https://content.openalex.org/works/W7204257520.grobid-xml"},"referenced_works_count":15,"referenced_works":["https://openalex.org/W1791587663","https://openalex.org/W1873175055","https://openalex.org/W1964048369","https://openalex.org/W2006801858","https://openalex.org/W2032829364","https://openalex.org/W2092406579","https://openalex.org/W2100379340","https://openalex.org/W2124345004","https://openalex.org/W2130006747","https://openalex.org/W2160734574","https://openalex.org/W4323894637","https://openalex.org/W4394999946","https://openalex.org/W4400320593","https://openalex.org/W4403147345","https://openalex.org/W4410758504"],"related_works":["https://openalex.org/W7125412435","https://openalex.org/W7216349871","https://openalex.org/W7170198930","https://openalex.org/W4417303473","https://openalex.org/W4416166162","https://openalex.org/W7124972605","https://openalex.org/W7167613414","https://openalex.org/W7162081996","https://openalex.org/W7116705768","https://openalex.org/W4415366380"],"abstract_inverted_index":{"Indonesia\u2019s":[0],"transition":[1],"toward":[2],"digital":[3,16],"tax":[4],"administration":[5],"has":[6],"increased":[7],"the":[8,32,38,68,81,84,89,103,185],"importance":[9],"of":[10,31,75,78,152,188],"understanding":[11],"how":[12],"users":[13],"experience":[14],"public":[15],"services.":[17],"This":[18],"study":[19],"examines":[20],"sentiment":[21,55],"patterns":[22,140],"and":[23,51,59,123,129,133,135,160,171],"reported":[24],"barriers":[25],"in":[26,148],"820":[27],"Google":[28,180],"Play":[29,181],"reviews":[30,66],"Coretax":[33,189],"Mobile":[34],"application":[35,121],"posted":[36],"during":[37],"January\u2013April":[39],"2026":[40],"tax-filing":[41],"period.":[42],"Reviews":[43],"were":[44],"processed":[45],"using":[46],"a":[47,72,149],"deterministic":[48],"text-preprocessing":[49],"procedure":[50],"analyzed":[52],"through":[53],"rating-derived":[54],"classification,":[56],"machine-learning":[57],"models,":[58],"Latent":[60],"Dirichlet":[61],"Allocation":[62],"topic":[63],"modeling.":[64],"Negative":[65],"dominated":[67],"dataset":[69],"(93.9%),":[70],"with":[71],"mean":[73],"rating":[74],"1.25":[76],"out":[77],"5.":[79],"Among":[80],"four":[82],"classifiers,":[83],"Support":[85],"Vector":[86],"Machine":[87],"achieved":[88],"highest":[90],"macro-F1":[91],"score":[92],"(0.4377),":[93],"although":[94],"its":[95],"accuracy":[96],"(0.9463)":[97],"was":[98],"only":[99],"slightly":[100],"higher":[101],"than":[102,184],"majority-class":[104],"baseline":[105],"(0.9390),":[106],"indicating":[107],"limited":[108,177],"performance":[109],"under":[110],"severe":[111],"class":[112],"imbalance.":[113],"Topic":[114],"modeling":[115],"identified":[116],"three":[117],"recurring":[118],"complaint":[119],"themes:":[120],"malfunctions":[122],"recurrent":[124],"failures":[125],"(31.3%),":[126],"account":[127],"access":[128],"registration":[130],"difficulties":[131,144],"(36.2%),":[132],"tax-reporting":[134],"payment":[136],"complexity":[137],"(32.5%).":[138],"These":[139],"suggest":[141],"that":[142],"user":[143,173],"are":[145],"concentrated":[146],"not":[147],"single":[150],"stage":[151],"service":[153],"delivery":[154],"but":[155],"across":[156],"access,":[157],"system":[158],"reliability,":[159,170],"task":[161],"completion.":[162],"The":[163],"findings":[164],"support":[165],"prioritizing":[166],"user-centered":[167],"redesign,":[168],"technical":[169],"accessible":[172],"assistance,":[174],"while":[175],"remaining":[176],"to":[178],"self-selected":[179],"reviewers":[182],"rather":[183],"broader":[186],"population":[187],"users.":[190]},"counts_by_year":[],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2026-08-27T00:00:00"}