Pengaruh System Quality, Perceived Ease of Use, dan Perceived Usefulness terhadap Efektivitas Pelaporan SPT Tahunan melalui Coretax DJP

Arsyal Pratama Tribuana; Rizka Munzila Wardah; Annathasia Puji Erasashanti

doi:10.61132/jeap.v3i4.2601

Authors

Arsyal Pratama Tribuana Institut Keuangan-Perbankan Dan Informatika Asia Perbanas
Rizka Munzila Wardah Institut Keuangan-Perbankan Dan Informatika Asia Perbanas
Annathasia Puji Erasashanti Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

DOI:

https://doi.org/10.61132/jeap.v3i4.2601

Keywords:

Coretax, Perceived Ease Use, Perceived Usefulness, System Quality, Tax Reporting Effectiveness

Abstract

Digital transformation in tax administration has reshaped how Indonesian taxpayers fulfill their annual reporting obligations, most recently through the Directorate General of Taxes' Coretax system. This study aims to systematically review prior research on System Quality, Perceived Ease of Use (PEOU), Perceived Usefulness (PU), and Behavioral Intention/System Use, and their relationship to the effectiveness of annual tax return (SPT) reporting through Coretax. A Systematic Literature Review (SLR) approach was used to analyze a primary corpus of 24 journal articles indexed in SINTA 1-3, covering research on e-Filing, Coretax, the Technology Acceptance Model (TAM), and the DeLone and McLean Information Systems Success Model, supplemented by two international studies for comparative context. The findings indicate a sequential-mediation pattern in which System Quality shapes PEOU, which shapes PU, which subsequently influences Behavioral Intention/System Use before affecting reporting effectiveness. Within the Coretax context specifically, the reviewed studies continue to document system instability, errors, and slow response times, underscoring System Quality as a critical antecedent rather than a peripheral technical attribute, while several recent studies also report that improved System Quality and tax literacy raise practitioner and taxpayer satisfaction. The implication of this review is that Coretax development should prioritize stability, ease of use, and clearly communicated benefits, and that four hypotheses derived from the sequential-mediation model are proposed for future empirical testing within the Coretax context specifically.

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