Keywords
System Quality
System Security
Tax Digitalization
Taxpayer Compliance
Abstract
Indonesia's Coretax reform integrates major tax administration services into a single digital platform, making system quality relevant to taxpayer compliance. This study examines the associations of ease of access, data processing speed, and system security with taxpayer compliance among Coretax users at KPP Pratama Wonocolo Surabaya. A cross sectional quantitative survey was analyzed using multiple linear regression on 31 complete responses selected purposively from taxpayers who had used Coretax. The model was significant, F (3,27)= 5.632, p= .004, explaining 38.5% of compliance variance (adjusted R²= .317). Ease of access (β= .124, p=.538) and processing speed (β= .134, p= .455) were not statistically significant, whereas system security was positive and significant (β= .459, p= .027) and had the largest standardized coefficient. The findings indicate that security is the most salient system quality attribute in this sample while emphasizing the need for broader, multisite validation.
References
Agustin, C. (2023). Pengaruh Kualitas Sistem E-Filing, Pemahaman Peraturan Perpajakan, dan Persepsi Kepuasan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Equity: Jurnal Akuntansi, 3(2), 77-83. https://doi.org/10.46821/equity.v3i2.336.
DeLone, W. H., & McLean, E. R. (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). Implementasi Coretax DJP. Direktorat Jenderal Pajak. https://www.pajak.go.id/coretaxdjp/.
Direktorat Jenderal Pajak. (2025b). Keterangan Tertulis Implementasi Coretax DJP. Direktorat Jenderal Pajak. https://www.pajak.go.id/index.php/id/siaran-pers/implementasi-coretax-djp.
Direktorat Jenderal Pajak. (2025c). Keterangan Tertulis Pembaruan Informasi Pasca-Implementasi Coretax DJP. Direktorat Jenderal Pajak. https://pajak.go.id/index.php/id/siaran-pers/pembaruan-informasi-pasca-implementasi-coretax-djp.
Gunafi, A. (2025). The Effect of Coretax System Services on Taxpayer Compliance. International Journal of the Newest Social and Management Research, 3(1), 218-225. https://doi.org/10.59693/insoma.v3i1.63.
Hesami, S., Jenkins, H., & Jenkins, G. P. (2024). Digital Transformation of Tax Administration and Compliance: A Systematic Literature Review on
E-Invoicing and Prefilled Returns. Digital Government: Research and Practice, 5(3), 1-20. https://doi.org/10.1145/3643687.
Hidayanto, D. K., Aprilia, S., & Nababan, N. (2023). The Role of E-Filing, Perceived Ease of Use, and Perceived Usefulness in Improving Corporate Taxpayer Compliance. Jurnal Akuntansi dan Manajemen, 20(1), 58-66. https://doi.org/10.36406/jam.v20i01.872.
Isnaini, I., Yantiana, N., & Kurniawan, R. (2025). Efektivitas Implementasi Coretax dalam Digitalisasi Perpajakan: Implikasi terhadap Efisiensi, Profitabilitas dan Peningkatan Penerimaan Pajak. PERMANA: Jurnal Perpajakan, Manajemen, dan Akuntansi, 17(3), 641-651. https://doi.org/10.24905/permana.v17i3.983.
Kristiani, W. (2025). The Influence of E-Filing Ease of Use, Digital Tax Service Quality, and Data Security System Quality on Individual Taxpayer Compliance Moderated by Risk Preference: A Study on Pizza Hut Network Employees in Indonesia. Interdisciplinary Social Studies, 4(4), 758-768. https://doi.org/10.55324/iss.v4i4.937.
Laksana, Y., & Sudjiman, L. S. (2026). Pengaruh Implementasi Coretax System terhadap Kepatuhan Wajib Pajak di Indonesia. Jurnal Ekonomi, Akuntansi, dan Perpajakan, 3(2), 46-68. https://doi.org/10.61132/jeap.v3i2.2211.
Mahadianto, M. Y., Maulady, P., & Yani, S. (2025). Interpretation of Tax Payment Mechanism in Coretax System on Compliance (Case of KPP Pratama Cirebon). iRASD Journal of Management, 7(1), 1-9. https://doi.org/10.52131/irasd-jom.2025.v7i1.2777.
Mardiatmoko, G. (2020). Pentingnya Uji Asumsi Klasik pada Analisis Regresi Linier Berganda (Studi Kasus Penyusunan Persamaan Allometrik Kenari Muda [Canarium indicum L.]). BAREKENG: Jurnal Ilmu Matematika dan Terapan, 14(3), 333-342. https://doi.org/10.30598/barekengvol14iss3pp333-342.
Nathanael, J., & Widodo, C. (2025). Peran Coretax dalam Kepatuhan Wajib Pajak Pelaporan PPh 21 di Indonesia. Jurnal Mahasiswa Manajemen dan Akuntansi, 4(2), 193-202. https://doi.org/10.30640/jumma45.v4i2.5042.
Nurkhasanah, N., Yulianto, A., & Siregar, N. F. (2026). Determinants of Taxpayer Compliance: The Role of Coretax, Socialization, Sanctions, and Risk Preference Moderation. Indonesian Journal of Islamic Economics and Finance, 6(1), 385-406. https://doi.org/10.37680/ijief.v6i1.9731.
Paulus, H., & Daito, A. (2026). Multitheoretical Analysis of Taxpayer Compliance in the Coretax Era. Jurnal Akuntansi, 30(1), 73-104. https://doi.org/10.24912/ja.v30i1.3464.
Pérez-Morote, R., Pontones-Rosa, C., & Núñez-Chicharro, M. (2020). The Effects of E-Government Evaluation, Trust and the Digital Divide in the Levels of E-Government Use in European Countries. Technological Forecasting and Social Change, 154, 119973. https://doi.org/10.1016/j.techfore.2020.119973.
Pramanita, I. G. A. A. N. G., & Rasmini, N. K. (2020). Sistem E-Filing dan Kepatuhan Wajib Pajak Orang Pribadi: Studi D&M IS Success Model pada KPP Pratama Denpasar Timur. E-Jurnal Akuntansi, 30(11), 2825-2838. https://doi.org/10.24843/EJA.2020.v30.i11.p09.
Purnamasari, N. (2025). Peran Coretax System dalam Mendorong Kepatuhan Wajib Pajak. Jurnal Akuntansi Manajerial, 10(1), 113-117. https://doi.org/10.52447/jam.v10i1.8714.
Purnomo, T., Sadiqin, A., & Arvita, R. (2025). Analisis Implementasi Aplikasi Pajak Coretax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia. Journal of Economics, Business, Management, Accounting and Social Sciences, 3(2), 114-118. https://doi.org/10.63200/jebmass.v3i2.181.
Susmita, P. R., & Supadmi, N. L. (2016). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, dan Penerapan E-Filing pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 14(2), 1239-1269.
Syahra, A., & Furqon, I. K. (2026). Dampak Implementasi Coretax terhadap Kepatuhan Wajib Pajak dan Penerimaan Negara. Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan, 9(1), 215-231. https://doi.org/10.24167/jemap.v9i1.14261.
Yuniasih, N. L. P. R., & Jati, I. K. (2021). E-Filing, Kualitas Pelayanan, Sanksi Perpajakan dan Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 31(12), 2988-2999. https://doi.org/10.24843/EJA.2021.v31.i12.p04.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Copyright (c) 2026 Shintya Dwi Lestari, Syafi’i, Ali Muhdor