Keberhasilan Coretax pada Wajib Pajak Orang Pribadi: Analisis Model DeLone & McLean
Abstract
Penelitian ini bertujuan untuk mengevaluasi keberhasilan coretax pada wajib pajak orang pribadi di KPP Pratama Medan Petisah. Dimensi yang diteliti meliputi information quality, system quality, service quality, user satisfaction, dan net benefits. Penelitian ini menggunakan pendekatan survei dengan desain cross sectional. Adapun populasi penelitian ini, yaitu seluruh wajib pajak orang pribadi di KPP Pratama Medan Petisah dengan teknik pengambilan sampel yang digunakan yakni cluster proportional sampling. Pada penelitian ini, data dianalisis dengan metode Partial Least Squares Structural Equation Model (PLS-SEM). Hasil penelitian ini menunjukkan bahwa system quality dan service quality berpengaruh positif dan signifikan terhadap user satisfaction. Sebaliknya, information quality tidak berpengaruh signifikan terhadap user satisfaction. Kemudian, hasil penelitian ini menunjukkan user satisfaction berpengaruh positif dan signifikan terhadap net benefits. Temuan ini menunjukkan bahwa kualitas sistem dan kualitas layanan menjadi perhatian utama dalam meningkatkan kepuasan wajib pajak terhadap coretax yang kemudian merefleksikan manfaat yang dirasakan dari penggunaannya.
Keywords:
Coretax, Information Quality, System Quality, Service Quality, User Satisfaction, Net Benefits
References
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Wagiman, A. N., Aspasya, G. S., & Prawati, L. D. (2023). Net benefit on e-invoice implementation: Applying the DeLone & McLean information systems success model. E3S Web of Conferences, 388, 04054.
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Bassey, E., Mulligan, E., & Ojo, A. (2022). A conceptual framework for digital tax administration-A systematic review. Government Information Quarterly, 39(4), 101754.
Bellon, M., Dabla-Norris, E., Khalid, S., & Lima, F. (2022). Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru. Journal of Public Economics, 210, 104661.
Brahmantyo, K. F., Paguna, B., & Prawati, L. D. (2023). Measuring the success of corporate annual tax online reporting: Applying the Delone & McLean Information System Success Model. E3S Web of Conferences, 426, 01094.
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Google Trends. (2025). Minat pencarian topik coretax sepanjang 2025 di Indonesia. https://trends.google.co.id/trends/explore?date=2025-01-01%202025-10-24&geo=ID&q=coretax&hl=en (24 Okt. 2025)
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th ed.). Pearson Education Limited.
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM) (3rd ed.). SAGE Publications.
Haruna, I. U., Nadzir, M. M., Awang, H., & Mohamed, L. (2021, August). A Conceptual model of E-Taxation satisfaction: How can taxpayers be tickled pink with the smart Web-Based taxation application?. Journal of Physics: Conference Series, 1997(1), 012041.
Kaban, A. F., Triyanto, F., & Prabowo, I. C. (2023). The success factors of e-Filing implementation for Gen Z individual taxpayers in Indonesia: Based on the DeLone & McLean IS Success Model. E3S Web of Conferences, 426, 01090.
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Kowalczuk, P., Siepmann, C., & Adler, J. (2021). Cognitive, affective, and behavioral consumer responses to augmented reality in e-commerce: A comparative study. Journal of business research, 124, 357-373.
Lamidi, W. A., Olowookere, J. K., Saad, R. A. J., & Ahmi, A. (2023). An assessment of the factors influencing adoption of e-filing system in Nigeria. International Journal of Business Information Systems, 42(1), 1-22.
Nookhao, S., & Kiattisin, S. (2023). Achieving a successful e-government: Determinants of behavioral intention from Thai citizens’ perspective. Heliyon, 9(8).
Ombudsman Republik Indonesia. (2025). Banyak Dikeluhkan Pengguna, Ombudsman Ingatkan Potensi Maladministrasi pada Coretax. https://ombudsman.go.id/pers/r/-banyak-dikeluhkan-pengguna-ombudsman-ingatkan-potensi-maladministrasi-pada-coretax (12 Mar. 2026)
Rahmatullah, R., Habibi, A., Khaeruddin, K., Yaqin, L. N., Alharmali, T. M., Fauzee, M. S. O., & Mahat, J. (2025). A study of user satisfaction and net benefits in indonesia through the DeLone and McLean Model for E-Government success. Discover Sustainability, 6(1), 710.
Rehman, H. U. I., Turi, A. J., Rosak-Szyrocka, J., Alam, M. N., dan Pilař, L. (2023). The role of awareness in appraising the success of E-government systems. Cogent Business & Management, 10(1), 2186739.
Sausi, J. M., Kitali, E. J., & Mtebe, J. S. (2021). Evaluation of local government revenue collection information system success in Tanzania. Digital Policy, Regulation and Governance, 23(5), 437-455.
Setiawanta, Y. (2022). E-government in the perspective of college students: lessons in user satisfaction. International Journal of Business Information Systems, 41(2), 139-156.
Setyoko, P. I., Faozanudin, M., Wahyuningrat, W., Harsanto, B. T., Simin, S., Isna, A., & Rohman, A. (2023). The role of e-billing and e-SPT implementation on user satisfaction of e-filing taxpayers. International Journal of Data & Network Science, 7(2).
Sholihin, M., & Ratmono, D. (2021). Analisis SEM-PLS dengan WarpPLS 7.0 untuk hubungan nonlinier dalam penelitian sosial dan bisnis (Ed. 1). Penerbit Andi.
Stefanovic, D., Marjanovic, U., Delić, M., Culibrk, D., & Lalic, B. (2016). Assessing the success of e-government systems: An employee perspective. Information & Management, 53(6), 717-726.
Tran, K. T., Nguyen, P. V., Nguyen, Y. T., & Do, N. H. (2020). Assessment of organisation satisfaction with the electronic tax system in Vietnam. Assessment, 11(12).
Viontita, S. C., & Mahendrawathi, E. R. (2024). Evaluation of Surabaya population administration & civil registration systems using DeLone & McLean information system success model. Procedia Computer Science, 234, 1154-1163.
Wagiman, A. N., Aspasya, G. S., & Prawati, L. D. (2023). Net benefit on e-invoice implementation: Applying the DeLone & McLean information systems success model. E3S Web of Conferences, 388, 04054.
Wang, Y. S., & Liao, Y. W. (2008). Assessing eGovernment systems success: A validation of the DeLone and McLean model of information systems success. Government information quarterly, 25(4), 717-733.
Wenzel, M. (2006). A letter from the tax office: Compliance effects of informational and interpersonal justice. Social Justice Research, 19(3), 345-364.
Zairin, G. M., Khairunnisa, H., Naufal, A., Fahrozi, M. L., Suyono, W. P., & Anugrah, S. (2024). Advancing Taxation in the New Era: Enhancing Tax Ratios with the Core Tax Administration System (CTAS). International Conference on Frontiers of Intelligent Computing: Theory and Applications, 85-98.
Published
2026-07-16
How to Cite
Kesuma, S., P, E., Nasution, A., & Parluhutan, T. (2026). Keberhasilan Coretax pada Wajib Pajak Orang Pribadi: Analisis Model DeLone & McLean. Jesya, 9(2), 1777-1793. https://doi.org/https://doi.org/10.36778/jesya.v9i2.2838
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Articles
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
