Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Eka Satria Wibawa
Universitas Sains dan Teknologi Komputer, Semarang, Jawa Tengah, Indonesia
Education

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of System Quality and Information Quality on the Effectiveness of Tax Reporting through Coretax Olivia Sindi Sapan; Tantik Sumarlin; Eka Satria Wibawa
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 2 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i2.3967

Abstract

Digital transformation in tax administration through the implementation of Coretax requires high system quality and information quality to improve the effectiveness of tax reporting. This study aims to analyze the effects of system quality and information quality on the effectiveness of tax reporting through Coretax. A quantitative explanatory approach was employed using survey data from 70 individual taxpayers in Semarang Regency. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that both system quality and information quality have positive and significant effects on tax reporting effectiveness. System quality has a stronger influence than information quality, indicating that ease of use, reliability, response speed, and system integration are essential for effective tax reporting. The model explains 53.9% of the variance in tax reporting effectiveness, indicating moderate explanatory power. These findings support the DeLone and McLean Information Systems Success Model and suggest that improving both system quality and information quality can enhance the effectiveness of digital tax reporting through Coretax. Future studies are recommended to involve larger samples and broader research areas to improve the generalizability of the findings.
Co-Authors Olivia Sindi Sapan Tantik Sumarlin