The Effect Of System Quality And Trust On The Intention To Continue Using The Coretax System With User Satisfaction As A Mediating Variable (A Case Study On Employees In Indonesia)

Anggi Melisa Br Sinaga; M. Rifki Bakhtiar

doi:10.63922/ijebir.v5i05.5975

Anggi Melisa Br Sinaga Taxation Study Program, Faculty of Economics and Business, AKI University
M. Rifki Bakhtiar Taxation Study Program, Faculty of Economics and Business, AKI University

DOI: https://doi.org/10.63922/ijebir.v5i05.5975

Keywords: system quality, trust, user satisfaction, intention of continuous use, Coretax Administration System

Abstract

Digital transformation in the field of taxation is realized through the implementation of the Coretax Administration System, which is an integrated tax administration system designed to increase the effectiveness and efficiency of tax services. This study aims to examine the influence of system quality and trust on the intention of sustainable use of the Coretax Administration System, with user satisfaction as a mediating variable. The study uses a quantitative approach with a survey method involving 184 employees in Indonesia who have used Coretax as respondents. Data analysis was carried out using IBM SPSS Statistics through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis tests, determination coefficients, and Sobel tests. The results of the study show that the quality of the system has a positive and significant influence on user satisfaction and the intention of continuous use. Trust has also been shown to have a positive and significant effect on the intention of continuous use, but it does not have a significant effect on user satisfaction. In addition, user satisfaction has a positive and significant effect on the intention of continuous use and is able to mediate the relationship between system quality and intention of continuous use. In contrast, user satisfaction is unable to mediate the relationship between trust and intent for continued use. The findings of this study indicate that improving the quality of the system is the most important factor in encouraging users to continue to use the Coretax Administration System in a sustainable manner

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