The Influence of System Quality and Trust on the Intention to Continue Using the Coretax System with User Satisfaction as a Mediating Variable (A Case Study of Employees in Indonesia)
Keywords:
Continuance Intention, Coretax Administration System, System Quality, Trust, User Satisfaction
Abstract
The implementation of the Coretax Administration System as part of the digital transformation of taxation in Indonesia still faces various obstacles that have the potential to affect user satisfaction and continued usage intentions. This study aims to analyze the influence of system quality and trust on continued usage intentions, with user satisfaction as a mediating variable. The study used a quantitative approach with a survey method. The study population was employees in Indonesia who had used Coretax, with a sample of 184 respondents selected using purposive sampling. Data were collected through a four-point Likert-scale questionnaire and analyzed using IBM SPSS through validity, reliability, classical assumptions, multiple linear regression, Sobel test, and BCa bootstrapping of 5,000 samples. The results showed that system quality positively influenced user satisfaction and continued usage intentions, trust only positively influenced continued usage intentions, while user satisfaction positively influenced continued usage intentions and mediated the effect of system quality. In conclusion, improving system quality is a key factor in encouraging continued use of Coretax through increasing user satisfaction
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Ziyan Arimi, & Mansyur, H. (2026). Analysis of continuance intention factors towards ChatGPT in completing assignments of undergraduate students of Office Administration Education at Surabaya State University using the DeLone and McLean and ECM model approaches. Jurnal Edu Research: Indonesian Institute for Corporate Learning and Studies (IICLS), 6, 28–35
Aditiya, NY, Evani, ES, & Maghfiroh, S. (2023). The concept of classical assumption testing in multiple linear regression. Soedirman Journal of Accounting Research, 2(2), 102–110.https://doi.org/10.32424/1.jras.2023.2.2.10792
Akbar, R., Putra, S., Jaya, TE, Sasmi, AA, & Jakarta, UN (2026). User satisfaction and benefits of Coretax in digital tax administration. Journal of Accounting, Taxation and Auditing, 7(1), 97–106.
Anjaya, A., & Dwita, V. (2024). Examining the mediating effects of perceived risk and benefits on trust and continuance intention. Marketing Management Studies, 3(4), 322–333.https://doi.org/10.24036/mms.v4i3.549
Bakhtiar, MR, & Sunarka, PS (2019). Security, trust, price, and service quality as drivers of online shop customer purchase interest in Elevenia. Journal of Applied Management and Accounting Science (JIMAT), 10(2), 203–218.https://doi.org/10.36694/jimat.v10i2.201
Bhattacherjee, A. (2001). Understanding information systems continuity: An expectation-confirmation model. MIS Quarterly, 25(3), 351–370.
Chumairo, A., Rusydi, MK, & Adib, N. (2026). Evaluation of Coretax implementation using a modified DeLone and McLean model based on Indonesian taxpayers' perspective. Indonesian Accounting and Financial Research, 11(1), 120–136.https://doi.org/10.23917/reaksi.v11i1.16247
Fattah Akhsan, K., & Firmialy, SD (2024). Analysis of the influence of trust, perceived ease of use, perceived usefulness, and relative advantage on continuance intention (Case study on the DANA application). Jurnal Ekuilnomi, 6(2), 301–309.https://doi.org/10.36985/v0yp0r87
Findiani, F., Fadilah, N., A, FJ, et al. (2024). The effect of system quality, information quality, and service quality on user satisfaction of the Sibisa application at the Medan City Population and Civil Registration Service. Journal of Islamic Economics and Finance, 3, 1–25.
Ilham, AA, & Andrian, S. (2025). The Influence of the Technology Acceptance Model on OP Annual Tax Returns on Taxpayer Compliance. Jambi Accounting Research, 8(2), 1–85.
Maharani, BH, Pratama, BC, Fitriati, A., & Azizah, SN (2023). The influence of information quality, system quality, service quality, and satisfaction as a mediator. Proaction Journal, 10(4), 681–697.https://doi.org/10.32534/jpk.v10i4.4957
M. Rifki Bakhtiar, & Pebi, Y. (2026). The influence of risk perception and social influence on user satisfaction. 3(3), 269–282.
Nasuha, F.N. (2023). System quality, information quality, and tax literacy on e-filing user satisfaction. ASET (Research Accounting) Journal, 15(2), 1–7.
Nguyen, G.D., & Dao, T.T. (2024). Factors influencing continuance intention to use mobile banking: An extended expectation-confirmation model with the moderating role of trust. Humanities and Social Sciences Communications, 11(1).https://doi.org/10.1057/s41599-024-02778-z
Nurhayati, D., & Shiddieq, D.F. (2025). User continuance intention based on the extended expectation confirmation model: SeaBank apps. Journal of Information Technology and Computer Science, 12(5), 1095–1106.
Announcement Number PENG-41/PJ.09/2024 concerning the Implementation of Coretax DGT. (2024).
Rahman, A., & Pangendra, P.R.A. (2022). Assessing factors influencing people's intention to continuously use e-government systems. Indonesian Accounting & Auditing Journal, 26(2).https://doi.org/10.20885/jaai.vol26.iss2.art6
Tessema, W. M., & Cavus, N. (2024). Determining information system end-user satisfaction and continuance intention with a unified modeling approach. Scientific Reports, 14(1).https://doi.org/10.1038/s41598-024-57218-4
Widiastuti, Y., Khoiriyah, S., Sholehah, WW, Setyowati, L., Al-Hadad, ZL, & Vanni, KM (2026). The impact of Coretax system disruptions (errors) on the quality of taxpayers' annual tax return services. Journal of Accounting, Taxation and Auditing, 6(3), 597–605.https://doi.org/10.21009/japa.0603.13
Ziyan Arimi, & Mansyur, H. (2026). Analysis of continuance intention factors towards ChatGPT in completing assignments of undergraduate students of Office Administration Education at Surabaya State University using the DeLone and McLean and ECM model approaches. Jurnal Edu Research: Indonesian Institute for Corporate Learning and Studies (IICLS), 6, 28–35
Published
2026-10-02
How to Cite
Anggi Melisa Br Sinaga, & M. Rifki Bakhtiar. (2026). The Influence of System Quality and Trust on the Intention to Continue Using the Coretax System with User Satisfaction as a Mediating Variable (A Case Study of Employees in Indonesia). International Journal of Economics, Business and Innovation Research, 5(05), 5754-5773. https://doi.org/10.63922/ijebir.v5i05.5736
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