Pengaruh Kualitas Sistem, Kualitas Informasi, Dan Kualitas Layanan Terhadap Kepuasan Pengguna Sistem Coretax: Perspektif Model DeLone & McLean

Abstract

This study aims to analyze the effect of system quality, information quality, and service quality on Coretax system user satisfaction by employing the three quality dimensions of the DeLone and McLean Information Systems Success Model as the theoretical framework. The research adopted a quantitative verification approach, with data collected through questionnaires distributed to 100 respondents who had electronically submitted their 2024 Annual Tax Returns and had used the Coretax system as part of the implementation of Indonesia’s digital tax administration. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test. The results indicate that: (1) System Quality has a positive and significant effect on User Satisfaction, with the highest standardized beta coefficient of 0.400 (t = 4.294; p = 0.000); (2) Information Quality has a positive and significant effect, with a standardized beta coefficient of 0.226 (t = 2.631; p = 0.010); (3) Service Quality has a positive and significant effect, with a standardized beta coefficient of 0.291 (t = 3.198; p = 0.002); and (4) simultaneously, the three independent variables have a significant effect on User Satisfaction (F = 70.348; p = 0.000), with a coefficient of determination (R²) of 0.687. These findings support the relevance of the three quality dimensions in the DeLone and McLean Information Systems Success Model in explaining user satisfaction during the initial stage of implementing the integrated tax administration system. Therefore, the Directorate General of Taxes should prioritize improving the system's technical quality, maintaining information quality, and strengthening user support services, particularly responsiveness, to enhance the effectiveness of the Coretax system.