Transformation Of Digital Tax Administration And Taxpayer Compliance: The Role Of Mediating Taxpayer Experience And Satisfaction In The Implementation Of The Coretax System At Kpp Pratama Bandar Lampung Dua

Abstract

This study aims to analyze the effects of the Coretax system on taxpayer experience, taxpayer satisfaction, and taxpayer compliance, as well as to examine the mediating role of taxpayer satisfaction and the serial mediation of taxpayer experience and taxpayer satisfaction among Strategic Corporate Taxpayers registered at KPP Pratama Bandar Lampung Dua. The study employed a quantitative approach with an explanatory research design and cross-sectional data collection. The sample consisted of 80 Strategic Corporate Taxpayers, with questionnaires completed by directors or tax staff as key informants representing the business entities. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that the Coretax system has positive and significant effects on taxpayer experience, taxpayer satisfaction, and taxpayer compliance. Taxpayer experience has a positive and significant effect on taxpayer satisfaction, while taxpayer satisfaction has a positive and significant effect on taxpayer compliance. Taxpayer satisfaction does not significantly mediate the effect of the Coretax system on taxpayer compliance. However, taxpayer experience and taxpayer satisfaction significantly provide serial mediation in the relationship between the Coretax system and taxpayer compliance. These findings confirm that the success of digital tax administration transformation depends not only on system quality but also on the development of a positive user experience and taxpayer satisfaction.