Pengaruh Penerapan Sistem dan Kualitas Layanan Coretax terhadap Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Kerja Kantor Pelayanan Pajak Pratama Sleman
The Influence of the Implementation of the Coretax System and Service Quality on Individual Taxpayer Compliance within the Jurisdiction of the Sleman Primary Tax Office (Kantor Pelayanan Pajak Pratama Sleman)
Keywords:
Coretax, Coretax Service Quality, Individual Taxpayer Compliance, SEM-PLSAbstract
The transformation of tax administration through Coretax has not fully eliminated taxpayer compliance issues because the success of a digital system is also influenced by user experience and the quality of supporting services. This study aims to analyze the effect of Coretax system implementation and Coretax service quality on individual taxpayer compliance in the working area of Kantor Pelayanan Pajak Pratama Sleman. The study employed an explanatory quantitative approach with a cross-sectional design. Primary data were collected through an online questionnaire from 110 individual taxpayers selected using purposive sampling based on the criteria of having an active Coretax account, having directly used Coretax, and having received official Coretax-related services or assistance. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4 through measurement model evaluation, structural model evaluation, and bootstrapping. The results show that Coretax system implementation has a positive and significant effect on taxpayer compliance (β = 0.458; t = 6.621; p < 0.001), and Coretax service quality also has a positive and significant effect (β = 0.380; t =4.973; p < 0.001). The model explains 47.9% of the variance in taxpayer compliance (R² = 0.479) and demonstrates predictive relevance (Q² = 0.457). These findings indicate that the quality of system implementation and Coretax services jointly contributes to improving individual taxpayer compliance.
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