PENGARUH KUALITAS SISTEM, INFORMASI, LAYANAN, DAN PERCEIVED COERCION TERHADAP KEPUASAN WAJIB PAJAK PENGGUNA CORETAX
Abstract
This study aims to analyze the influence of system quality, information quality, service quality, and perceived coercion on taxpayer satisfaction among CoreTax users and to expand the application of the Information System Success Model to the context of mandatory system use. The research method used was a quantitative approach, collecting primary data through questionnaires from 119 taxpayers using CoreTax. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3.2, through testing of measurement and structural models. The results indicate that system quality and information quality have a positive and significant effect on taxpayer satisfaction among CoreTax users, while service quality and perceived coercion do not significantly influence taxpayer satisfaction. Information quality is the most dominant variable influencing taxpayer satisfaction, demonstrating the importance of accuracy, completeness, relevance, and ease of understanding of information in supporting the fulfillment of tax obligations. The conclusion of this study indicates that the success of CoreTax implementation is determined more by the system's ability to provide quality tax information and effective system performance than by supporting service factors or perceived coercion in using the system.
Keywords: Coretax; Taxpayer Satisfaction, Information Quality, Service Quality, System Quality
References
Aji, K. P., Purnomo, A. S., Nurkumalawati, I., Wiraputra, A. R., Bawono, S. K., & Wilonotom, S. and. (2024). Investigating the role of e-service quality and information quality on e-government user satisfaction in the immigration department. International Journal of Data and Network Science, 8(4), 2499–2508. https://doi.org/10.5267/j.ijdns.2024.5.008
Al-Okaily, M., Al-Kofahi, M., Shiyyab, F. S., & Al-Okaily, A. (2025). Determinants of user satisfaction with financial information systems in the digital transformation era: insights from emerging markets. Global Knowledge, Memory and Communication, 74(3–4), 1171–1190. https://doi.org/10.1108/GKMC-12-2022-0285
Annisa, R., & Nor, W. (2026). User Satisfaction and Net Benefits of Regional Government Information System: A Mixed-Method Study Based on DeLone & McLean Framework. Jurnal Ilmiah Akuntansi Kesatuan, 14(1), 15–30. https://doi.org/10.37641/jiakes.v14i1.3953
Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration - A systematic review. Government Information Quarterly, 39(4), 101754. https://doi.org/10.1016/j.giq.2022.101754
Brown, S. A., Massey, A. P., Montoya-weiss, M. M., & Burkman, J. R. (2002). Do I really have to? User acceptance of mandated technology. European Journal of Information Systems, 11(4), 283–295. https://doi.org/10.1057/palgrave.ejis.3000438
Chumairo, A., Mohammad Khoiru Rusydi, & Noval Adib. (2026). Evaluation of Coretax Implementation Using A Modified Delone & Mclean Model Based on Indonesian Taxpayers Perspective. Riset Akuntansi dan Keuangan Indonesia, 11(1), 120–136. https://doi.org/10.23917/reaksi.v11i1.16247
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4th Edition). SAGE Publications.
DeLone, W., & McLean, E. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. Journal of Management Information Systems, 19(4), 9–30. https://doi.org/10.1080/07421222.2003.11045748
Direktorat Jenderal Pajak. (2025a). Keterangan Tertulis Implementasi Coretax DJK. https://pajak.go.id/id/siaran-pers/implementasi-coretax-djp
Direktorat Jenderal Pajak. (2025b). Pemberitahuan waktu henti (downtime) Coretax DJP. https://www.pajak.go.id/id/pengumuman/pemberitahuan-waktu-henti-downtime-coretax-djp
Direktorat Jenderal Pajak. (2025c). Penyelesaian Isu Pascaimplementasi Coretax DJP. https://pajak.go.id/sites/default/files/2025-01/PENYELESAIAN%20ISU%20PASCAIMPLEMENTASI%20CORETAX%20DJP.pdf
Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. https://doi.org/10.1016/j.rmal.2022.100027
Judijanto, L., Arum, M., & Kaswoto, J. (2026). Tax Administration Transformation through The Implementation of Coretax DJP in 2025. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(1), 4144–4151. https://doi.org/10.31004/riggs.v5i1.6705
Rahmatullah, R., Habibi, A., Khaeruddin, K., Yaqin, L. N., Alharmali, T. M., Fauzee, M. S. O., & Mahat, J. (2025). A study of user satisfaction and net benefits in indonesia through the DeLone and McLean Model for E-Government success. Discover Sustainability, 6(1), 710. https://doi.org/10.1007/s43621-025-01645-4
Ramadhan, M. I., & Rizal, E. (2025). Analysis of Information System Quality on User Satisfaction of the Regional Financial Management Information System (SIPKD) Using the Delone & Mclean Model in the East Jakarta Administration Mayor’s Government. Jurnal Sisfokom (Sistem Informasi dan Komputer), 14(3), 342–348. https://doi.org/10.32736/sisfokom.v14i3.2376
Sarstedt, M., Ringle, C. M., & Hair, J. F. (2021). Partial Least Squares Structural Equation Modeling. Springer International Publishing.
Sekaran, Uma., & Bougie, Roger. (2016). Research methods for business : a skill-building approach. John Wiley & Sons.
Shelvi, S., Rachdian, A. O., Pawitan, G., & Sari, D. (2025). Sentiment analysis of Indonesia’s new digital Tax Administration System (Coretax). Jurnal Akuntansi & Auditing Indonesia, 234–245. https://doi.org/10.20885/jaai.vol29.iss2.art4
Widyari, N. Y. A., Ariyanto, D., Suprasto, H. B., & Suputra, I. D. G. D. (2021). Understanding the Impact of e-Filing System Performance on Tax Compliance Using the DeLone and McLean Model. Jurnal Dinamika Akuntansi dan Bisnis, 8(2), 161–180. https://doi.org/10.24815/jdab.v8i2.21746
Wulansari, A., Kartika, D. S. Y., Najaf, A. R. E., Suryanto, T. L. M., & Faroqi, A. (2024). Analisis Kesuksesan Layanan Digital Perguruan Tinggi Menggunakan Model Delone & McLean untuk Meningkatkan Kepuasan Pengguna. Jurnal Sistem Informasi Bisnis, 14(2), 153–161. https://doi.org/10.21456/vol14iss2pp153-161
