The Influence Of Coretax System Implementation On Tax Revenue Effectiveness At KPP Pratama Bandar Lampung Satu With Leadership Commitment As A Moderating Variable

Muhammad Yusuf; Khairudin Khairudin

doi:10.63922/ijevss.v5i03.6087

Muhammad Yusuf Universitas Bandar Lampung, Indonesia
Khairudin Khairudin Universitas Bandar Lampung, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i03.6087

Keywords: Coretax System, Tax Revenue Effectiveness, Leadership Commitment, Technology Acceptance Model, SEM-PLS.

Abstract

This study analyzes the effect of Coretax System implementation on tax revenue effectiveness at KPP Pratama Bandar Lampung Satu. It also examines the moderating role of leadership commitment. Grounded in the Technology Acceptance Model (TAM), technology adoption directly influences organizational performance. This causal-associative quantitative study surveyed 87 employees at KPP Pratama Bandar Lampung Satu using a saturation sampling technique. Data collection utilized a 5-point Likert scale questionnaire. Data analysis employed Structural Equation Modeling-Partial Least Squares (SEM-PLS) via SmartPLS 4 software. The empirical results indicate that Coretax System implementation has a positive and significant effect on tax revenue effectiveness (β= 0.764$, t = 18.639, p = 0.000). In contrast, leadership commitment does not moderate the relationship between the Coretax System and tax revenue effectiveness (β = 0.038$, t = 1.681, p = 0.093). A coefficient of determination (R²) of 0.659 demonstrates that the model explains 65.9% of the variance in tax revenue effectiveness. These findings reinforce the relevance of TAM within public sector digital transformation. The Directorate General of Taxes must refine system user interfaces and streamline data entry processes to optimize tax revenue performance.

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