Does coretax work? Evaluating system, information, and service quality on taxpayer compliance intention
DOI:
https://doi.org/10.54957/educoretax.v6i11.2442Keywords:
Coretax, DeLone and McLean model, Taxpayer compliance intention, Use intentionAbstract
This study examines the effect of taxpayers' perceptions of system quality, information quality, and service quality of the Coretax application on taxpayer compliance intention, with use intention serving as a mediating variable. Coretax is Indonesia's new integrated tax administration system that replaced e-Filing on January 1, 2025. Grounded in the DeLone and McLean Information Systems Success Model, this study investigates whether perceived quality dimensions encourage meaningful engagement with the system and ultimately strengthen taxpayers' intentions to comply with their tax obligations. Data were collected from 193 individual employee taxpayers through a survey using a four-point Likert scale and supplemented by open-ended questions analyzed through descriptive thematic categorization. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed using SmartPLS 4 with 5,000 bootstrap subsamples to assess both measurement and structural models. The results indicate that all seven hypotheses are supported. Information quality is the strongest predictor of use intention (β = 0.406), followed by service quality (β = 0.352) and system quality (β = 0.193). Use intention strongly predicts compliance intention (β = 0.776, f² = 1.511), highlighting its central role in translating taxpayers' quality perceptions into compliance-oriented behavioral intentions. Significant indirect effects were also found for all three quality dimensions through use intention. Descriptive analysis of open-ended responses reveals that system instability, difficulties in understanding prepopulated withholding tax information, and support service responsiveness remain the most frequently reported user concerns. The study contributes to the information systems success literature by extending the DeLone and McLean framework to a mandatory tax administration environment and provides practical recommendations for improving Coretax implementation in Indonesia.
References
Alasadi, H. (2018). Measuring the Success of E-Government Systems: Applying the Success Model of the Delone and Mclean Information System. Journal of Theoretical and Applied Information Technology.
Barry, M., Haque, A. A., & Jan, M. T. (2024). From Expectancy to Acceptance: The Impact of Performance and Effort Expectations on Mobile Commerce Intentions. Sriwijaya International Journal of Dynamic Economics and Business, 8(July), 65–86. https://doi.org/10.29259/sijdeb.v8i1.65-86
Bergman, M. (1998). Criminal Law and Tax Compliance in Argentina: Testing the Limits of Deterrence. International Journal of the Sociology of Law, 26(1), 55–74. https://doi.org/https://doi.org/10.1006/ijsl.1998.0058
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
Chen, J., Jubilado, R., Capistrano, E. P., & Yen, D. (2015). Factors affecting online tax filing – An application of the IS Success Model and trust theory. Computers in Human Behavior, 43. https://doi.org/10.1016/j.chb.2014.11.017
Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences. L. Erlbaum Associates. https://books.google.co.id/books?id=gA04ngAACAAJ
DeLone, W. H., & McLean, E. R. (2016). Information systems success measurement. Foundations and Trends® in Information Systems, 2(1), 1–116.
Delone, W., & McLean, E. (1992). Information Systems Success: The Quest for the Dependent Variable. Information Systems Research, 3, 60–95. https://doi.org/10.1287/isre.3.1.60
Delone, W., & McLean, E. (2003). The DeLone and McLean Model of Information Systems Success: A Ten-Year Update. J. of Management Information Systems, 19, 9–30. https://doi.org/10.1080/07421222.2003.11045748
Hair, J., Hult, G. T. M., Ringle, C., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM).
Hassanzadeh, A., Kanaani, F., & Elahi, S. (2012). A model for measuring e-learning systems success in universities. Expert Systems with Applications, 39(12), 10959–10966.
Henseler, J., Ringle, C., & Sarstedt, M. (2014). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43, 115–135. https://doi.org/10.1007/s11747-014-0403-8
James, S., & Alley, C. (2002). Tax compliance, self-assessment and tax administration. Journal of Finance and Management in Public Services, 2(2), 27–42.
Kock, N., & Hadaya, P. (2018). Minimum sample size estimation in PLS-SEM: The inverse square root and gamma-exponential methods. Information Systems Journal, 28(1), 227–261. https://doi.org/https://doi.org/10.1111/isj.12131
Marfiana, A., & Kusumawati, R. (2024). Effectiveness Of Tax Return Reporting Via The e-Filling Application . Educoretax, 4(6 SE-Articles), 773–786. https://doi.org/10.54957/educoretax.v4i6.892
Night, S., & Bananuka, J. (2019). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
OECD. (2004). Compliance risk management: Managing and improving tax compliance. In Centre for Tax Policy and Administration. Organization for Economic Co-Operation and Development Paris.
Parasuraman, A. P., Zeithaml, V., & Berry, L. (1988). SERVQUAL A Multiple-item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64, 12–40.
Petter, S., Delone, W., & McLean, E. (2008). Measuring information systems success: Models, dimensions, measures, and interrelationships. EJIS, 17, 236–263. https://doi.org/10.1057/ejis.2008.15
Stefanović, D., Marjanovic, U., Delic, M., & Lalic, B. (2016). Assessing the Success of E-Government Systems: An Employee Perspective. Information & Management, 53, 717–726. https://doi.org/10.1016/j.im.2016.02.007
Urbach, N., Smolnik, S., & Riempp, G. (2010). An empirical investigation of employee portal success. The Journal of Strategic Information Systems, 19(3), 184–206.
Varastika, D., Wijaya, M., Aurelie, M., Handayani, P., & Fitriani, H. (2025). Mobile Passport Success in Indonesia Based on the DeLone–McLean Information Systems Success Model. Telematics and Informatics Reports, 20, 100251. https://doi.org/10.1016/j.teler.2025.100251
Wang, Y.-S., & Liao, Y.-W. (2008). Assessing eGovernment systems success: A validation of the DeLone and McLean model of information systems success. Government Information Quarterly, 25(4), 717–733. https://doi.org/https://doi.org/10.1016/j.giq.2007.06.002
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Aldi Marwansyah, Khusnaini Khusnaini
This work is licensed under a Creative Commons Attribution 4.0 International License.
