Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Vol. 6 No. 2 (2026): JULI : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi

Pengaruh Kualitas Sistem dan Kemudahan Penggunaan Coretax terhadap Kepuasan Pengguna: Studi Kasus Pada Wajib Pajak Orang Pribadi Kantor Pelayanan Pajak Pratama Ilir Timur Palembang

Juliani Juliani (Universitas Katolik Musi Charitas, Sumatera Selatan)
Mutiara Maimunah (Universitas Katolik Musi Charitas, Sumatera Selatan)



Article Info

Publish Date
17 Jul 2026

Abstract

The rollout of the Coretax Administration System (Coretax) by the Directorate General of Taxes (DJP) marks an important step in the digital modernization of Indonesia’s tax management, aiming to improve efficiency and encourage compliance from taxpayers. This research looks into how the quality of the system and the ease of use as seen by taxpayers affect their satisfaction, focusing on individual taxpayers at the Ilir Timur Pratama Tax Office in Palembang. Based on the Technology Acceptance Model (TAM), this study uses a quantitative approach with a causal-associative design. Data was gathered from 49 participants chosen through purposive sampling and analyzed with multiple linear regression methods. The results show that the quality of the system positively influences user satisfaction. On the other hand, how easy the system is to use does not have a significant impact on satisfaction, indicating that users value functional stability more than how easy it is to navigate. At the same time, both factors together influence satisfaction significantly, accounting for 44.1% of the changes. This study suggests that the DJP should focus on ensuring the reliability and security of the system to keep users satisfied over the long run

Copyrights © 2026






Journal Info

Abbrev

sinoveka

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Manajemen, Ekonomi Akuntansi, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, ...