Gemilang: Jurnal Manajemen dan Akuntansi
Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi

Pengaruh Persepsi Kemudahan Penggunaan, Manfaat, dan Keamanan terhadap Loyalitas Pengguna Mobile Banking dengan Minat dan Kepuasan Pengguna sebagai Variabel Mediasi

Shafira Meiza Paradisha (Unknown)
Amelia Setiawan (Unknown)
Hamfri Djajadikerta (Unknown)



Article Info

Publish Date
30 Apr 2025

Abstract

The launch of the Coretax system by the Directorate General of Taxes (DGT) represents a significant step in Indonesia's tax modernization, aiming to streamline administration and boost efficiency. However, its initial implementation faced severe technical issues, leading to substantial disruptions. This study analyzes the challenges encountered, evaluates stakeholder responses (government, businesses, consultants), identifies the causes of technical failures, and assesses the impact on business operations, tax revenue, and compliance. Using qualitative content analysis, 66 news summaries from Indonesian online media between November 2024 and March 2025 were examined. Findings indicate that widespread technical issues, such as errors and access difficulties, significantly burdened users and generated complaints. The government’s response was mainly reactive, offering penalty removals and commitments for system improvements. Issues also extended to governance, external oversight by institutions like DPR and KPK, and concerns over fiscal implications. The study identifies key factors contributing to the challenges, including inadequate system readiness, poor socialization, and lack of thorough pre-implementation testing. It underscores the complexity of large-scale public sector digitalization in Indonesia, calling for urgent improvements in planning, testing, governance, and stakeholder involvement for the successful implementation of Coretax and future digital initiatives.

Copyrights © 2025






Journal Info

Abbrev

gemilang

Publisher

Subject

Humanities

Description

berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia ...