Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, dan Kemudahan Penggunaan Coretax terhadap Efisiensi Pengelolaan Faktur Pajak Keluaran pada CV Quatropillar Synergy

Aprillia Nurafni (Universitas Bina Sarana Informatika)
Rafika Ludmilla (Universitas Bina Sarana Informatika)

Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)

The digitization of Indonesia’s tax administration was marked by the launch of the Core Tax Administration System (Coretax) on January 1, 2025, which integrates all tax services into a single platform. However, its implementation still faces various technical and operational challenges that could potentially hinder the efficiency of output tax invoice management. This study aims to analyze the impact of System Quality, Information Quality, Service Quality, and User-Friendliness of Coretax on the Efficiency of Outgoing Tax Invoice Management at CV Quatropillar Synergy, both partially and simultaneously. The study employed a quantitative approach using a survey design via a questionnaire distributed to 50 respondents from the company’s accounting and tax staff, and the data was analyzed using multiple linear regression with IBM SPSS V29. The results show that Service Quality and Usability have a significant partial effect on the efficiency of output tax invoice management, while System Quality and Information Quality do not have a significant partial effect. Simultaneously, all four variables have a significant effect on efficiency. This study contributes to reinforcing the urgency of optimizing Coretax’s services and user interface.