Pengaruh Kualitas Sistem dan Kemudahan Penggunaan Coretax terhadap Kepuasan Pengguna: Studi Kasus Pada Wajib Pajak Orang Pribadi Kantor Pelayanan Pajak Pratama Ilir Timur Palembang

Juliani Juliani; Mutiara Maimunah

doi:10.55606/jurimea.v6i2.2432

Authors

Juliani Juliani Universitas Katolik Musi Charitas, Sumatera Selatan
Mutiara Maimunah Universitas Katolik Musi Charitas, Sumatera Selatan

DOI:

https://doi.org/10.55606/jurimea.v6i2.2432

Keywords:

Coretax; Ease of Use; System Quality; TAM; User Satisfaction

Abstract

The rollout of the Coretax Administration System (Coretax) by the Directorate General of Taxes (DJP) marks an important step in the digital modernization of Indonesia’s tax management, aiming to improve efficiency and encourage compliance from taxpayers. This research looks into how the quality of the system and the ease of use as seen by taxpayers affect their satisfaction, focusing on individual taxpayers at the Ilir Timur Pratama Tax Office in Palembang. Based on the Technology Acceptance Model (TAM), this study uses a quantitative approach with a causal-associative design. Data was gathered from 49 participants chosen through purposive sampling and analyzed with multiple linear regression methods. The results show that the quality of the system positively influences user satisfaction. On the other hand, how easy the system is to use does not have a significant impact on satisfaction, indicating that users value functional stability more than how easy it is to navigate. At the same time, both factors together influence satisfaction significantly, accounting for 44.1% of the changes. This study suggests that the DJP should focus on ensuring the reliability and security of the system to keep users satisfied over the long run

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