Riset Akuntansi dan Keuangan Indonesia
Vol. 11 No. 1 (2026): Riset Akuntansi dan Keuangan Indonesia

Evaluation of Coretax Implementation Using A Modified Delone & Mclean Model Based on Indonesian Taxpayers Perspective

Chumairo, Afiifatul (Unknown)
Mohammad Khoiru Rusydi (Unknown)
Noval Adib (Unknown)

Article Info

Publish Date
30 Apr 2026

Abstract

This study evaluates Indonesia’s Coretax implementation from taxpayers’ perspectives using a modified DeLone and McLean IS Success Model integrating trust in government and government support. A quantitative online survey of 184 individual and corporate taxpayers was analyzed using PLS-SEM to assess measurement validity and mediation effects. The results show that system quality, service quality, and government support significantly increase net benefits through user satisfaction. However, information quality and trust in government do not significantly affect net benefits via satisfaction. These findings highlight the importance of system stability, responsive support, and sustained government facilitation to maximize implementation benefits.

Copyrights © 2026




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Riset Akuntansi dan Keuangan Indonesia
Website

Abbrev

reaksi

Publisher

Universitas Muhammadiyah Surakarta

Subject

Economics, Econometrics & Finance

Description

Research in Accounting and Finance Indonesia focusing on various themes, topics, and the accounting and financial aspects, including (but not limited) to the following topics: Public sector accounting Management accounting Islamic accounting Financial management Auditing Corporate Governance ...