The influence of system quality, information quality, service quality, and social influence on user satisfaction of coretax
A case study on the perception of tax consultants in Bandung
DOI:
https://doi.org/10.54957/educoretax.v6i11.2449Keywords:
Coretax, Information quality, Social influence, Tax consultants, User satisfactionAbstract
The implementation of the Core Tax Administration System (Coretax) highlights the need to evaluate user satisfaction, particularly among tax consultants who rely on the system to manage their clients' tax obligations. This study aims to examine the effects of system quality, information quality, service quality, and social influence on Coretax user satisfaction among tax consultants in Bandung. A quantitative approach was employed using purposive sampling. Data were collected through an online questionnaire administered to 77 tax consultants registered with the Bandung Branch of the Indonesian Tax Consultants Association (IKPI) and analyzed using multiple linear regression. Based on one-tailed hypothesis testing, the results indicate that information quality had a positive and statistically significant effect on user satisfaction (β = 0.507; p < 0.0005). In contrast, system quality (p ≈ 0.1435), service quality (p ≈ 0.4925), and social influence (p ≈ 0.3060) did not demonstrate statistically significant effects. The simultaneous F-test indicated that the overall regression model was statistically significant (F = 7.137; p < 0.001), with an Adjusted R Square value of 0.244. These findings identify information quality as the strongest statistically significant predictor of Coretax user satisfaction within the research model. Therefore, improving the accuracy, relevance, completeness, and timeliness of information should be prioritized in the development of Coretax to support satisfaction among tax consultants as professional users.
Keywords : Coretax; user satisfaction; system quality; information quality; service quality; social influence
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