Analysis of The Impact of Coretax Implementation on Taxpayer Compliance At KPP Madya Bandar Lampung, With Account Representative Supervision As a Moderating Variable

Dewi Agusrianti; Khairudin Khairudin

doi:10.63922/ijevss.v5i03.6088

Dewi Agusrianti Universitas Bandar Lampung, Indonesia
Khairudin Khairudin Universitas Bandar Lampung, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i03.6088

Keywords: Coretax Administration System, Taxpayer Compliance, Account Representative, SEM-PLS, Technology Acceptance Model

Abstract

This study aims to investigate the effect of Coretax Administration System implementation on taxpayer compliance and to examine whether Account Representative supervision strengthens the relationship between these variables at KPP Madya Bandar Lampung. A quantitative approach with a causal research design was employed. The study population consisted of corporate taxpayers registered and actively fulfilling their tax obligations at KPP Madya Bandar Lampung. The sample was selected using simple random sampling based on the Slovin formula with a 5% margin of error, while data were collected through a Likert-scale questionnaire. The collected data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The findings demonstrate that the implementation of the Coretax Administration System has a positive and significant effect on taxpayer compliance, with a path coefficient of 0.317 and a p-value of 0.000. Account Representative supervision also has a positive and significant effect on taxpayer compliance, as indicated by a path coefficient of 0.546 and a p-value of 0.000. However, Account Representative supervision does not significantly moderate the effect of Coretax implementation on taxpayer compliance, as reflected by an interaction coefficient of 0.054 and a p-value of 0.587. Conditional effect analysis further reveals that the influence of Coretax on taxpayer compliance remains significant under low, moderate, and high levels of Account Representative supervision. These findings suggest that the implementation of digital tax administration and the supervisory function of Account Representatives contribute to taxpayer compliance through relatively independent mechanisms. The study contributes to the development of the Technology Acceptance Model by providing empirical evidence regarding the adoption of digital technology in tax administration and offers practical implications for optimizing Coretax implementation and strengthening tax supervision functions.

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