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All Journal Equity: Jurnal Akuntansi
Syafi’i
Universitas Bhayangkara Surabaya
Economics, Econometrics & Finance Social Sciences

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Coretax System Quality and Taxpayer Compliance: Evidence from KPP Pratama Wonocolo Surabaya Shintya Dwi Lestari; Syafi’i; Ali Muhdor
Equity: Jurnal Akuntansi Vol. 7 No. 1: September 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v7i1.878

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.
Co-Authors Ali Muhdor Shintya Dwi Lestari