Pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan Coretax terhadap Kepuasan dan Kepatuhan Wajib Pajak UMKM yang terdaftar di Jakarta

Abstract

Digital transformation in tax administration has become one of the Directorate General of Taxes' strategic initiatives to improve service quality and taxpayer compliance through the implementation of the Coretax Administration System (Coretax). As an integrated tax administration system, the success of Coretax depends not only on technological aspects but also on the quality of information and services perceived by taxpayers. This study aims to examine the effects of system quality, information quality, and service quality on taxpayer satisfaction and their subsequent impact on taxpayer compliance among MSME taxpayers registered in Jakarta. This research employed a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The study population consisted of MSME taxpayers who had used Coretax, while purposive sampling was applied to determine the respondents. The findings indicate that system quality, information quality, and service quality positively influence taxpayer satisfaction. Furthermore, taxpayer satisfaction has a positive effect on taxpayer compliance. These results suggest that improving the quality of Coretax implementation enhances user satisfaction and ultimately strengthens tax compliance. The findings provide practical implications for the Directorate General of Taxes in improving Coretax services and for taxpayers in optimizing the utilization of digital tax administration systems.

Keywords: Coretax, System Quality, Information Quality, Service Quality, Taxpayer Satisfaction, Taxpayer Compliance.