Determinasi Kepuasan Wajib Pajak terhadap Implementasi Aplikasi Coretax pada KPP Wajib Pajak Besar Satu

Eko Setiawan, Suyanto, S.E., M.B.A., Ph.D.

2026 | Tesis | S2 MANAJEMEN (MM) JAKARTA

Penelitian ini bertujuan untuk menganalisis determinan kepuasan Wajib Pajak terhadap implementasi aplikasi Coretax pada KPP Wajib Pajak Besar Satu. Penelitian ini mengintegrasikan Model Kesuksesan Sistem Informasi DeLone dan McLean dengan Unified Theory of Acceptance and Use of Technology (UTAUT). Variabel yang diuji meliputi kualitas sistem, kualitas informasi, kualitas layanan, persepsi kemudahan penggunaan, persepsi kebermanfaatan, dan kepuasan Wajib Pajak.

Penelitian menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada Wajib Pajak Badan aktif pengguna Coretax. Dari populasi terjangkau sebanyak 215 Wajib Pajak Badan, diperoleh 205 responden. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4.

Hasil penelitian menunjukkan bahwa kualitas sistem dan kualitas layanan berpengaruh positif terhadap persepsi kemudahan penggunaan, sedangkan kualitas informasi dan kualitas layanan berpengaruh positif terhadap persepsi kebermanfaatan. Persepsi kemudahan penggunaan dan kualitas sistem berpengaruh positif terhadap kepuasan Wajib Pajak, sementara persepsi kebermanfaatan, kualitas informasi, dan kualitas layanan tidak berpengaruh signifikan. Hasil mediasi menunjukkan bahwa persepsi kemudahan penggunaan memediasi pengaruh kualitas sistem dan kualitas layanan terhadap kepuasan Wajib Pajak, sedangkan persepsi kebermanfaatan tidak memediasi pengaruh kualitas informasi dan kualitas layanan.

Temuan ini menunjukkan bahwa dalam konteks sistem mandatory, kepuasan Wajib Pajak lebih ditentukan oleh kualitas sistem dan kemudahan penggunaan dibandingkan persepsi manfaat semata.

This study aims to analyze the determinants of taxpayer satisfaction with the implementation of the Coretax application at the Large Taxpayer Office One. The study integrates the DeLone and McLean Information Systems Success Model with the Unified Theory of Acceptance and Use of Technology (UTAUT). The variables examined include system quality, information quality, service quality, perceived ease of use, perceived usefulness, and taxpayer satisfaction.

This research employed a quantitative approach using a survey method through questionnaires distributed to active corporate taxpayers who use the Coretax application. From an accessible population of 215 corporate taxpayers, 205 respondents were obtained. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.

The results show that system quality and service quality have a positive effect on perceived ease of use, while information quality and service quality have a positive effect on perceived usefulness. Perceived ease of use and system quality have a positive effect on taxpayer satisfaction, whereas perceived usefulness, information quality, and service quality do not have a significant effect. The mediation results show that perceived ease of use mediates the effect of system quality and service quality on taxpayer satisfaction, while perceived usefulness does not mediate the effect of information quality and service quality.

These findings indicate that in a mandatory system context, taxpayer satisfaction is more strongly determined by system quality and ease of use than by perceived usefulness alone.

Kata Kunci : Coretax, kepuasan Wajib Pajak, kualitas sistem, persepsi kemudahan penggunaan, SEM-PLS, Coretax, taxpayer satisfaction, system quality, information quality, service quality, perceived ease of use, perceived usefulness, SEM-PLS.