Pengaruh Kualitas Sistem, Kualitas Informasi, Kualitas Layanan, dan Gender terhadap Kepuasan Wajib Pajak Serta Net Benefit Pengguna Coretax

Abstract

The impetus for this inquiry arises from the implementation phase of the Core Tax Administration System (Coretax), which encountered various technical impediments throughout its initial rollout in 2025, including accessibility instability, system malfunctions, and latency in data validation processes. Such operational volatility necessitates an investigation into the extent to which these constraints impact taxpayer satisfaction and the subsequent benefits derived from digital tax infrastructure. This research aims to dissect the critical determinants influencing taxpayer satisfaction and the resulting net benefit derived from Coretax utilization. The conceptual framework is an extension of the DeLone and McLean Information Systems Success Model (2003), augmented with gender as a moderating variable. The research architecture assesses the multidimensional influence of system quality, information quality, service quality, and gender on taxpayer satisfaction, while simultaneously positioning satisfaction as a mediating construct in predicting net benefit. The study employs a quantitative methodology via an online survey instrument. Utilizing a sample of 89 respondents selected through purposive sampling, the data were examined using Partial Least Square – Structural Equation Modeling (PLS-SEM) facilitated by SmartPLS 4. Empirical evidence indicates that system quality and information quality exert a statistically significant positive effect on taxpayer satisfaction; conversely, service quality fails to demonstrate a significant influence in this model. Furthermore, the findings reveal that gender functions as a meaningful predictor of taxpayer satisfaction within the proposed framework.