Kualitas Sistem dan Kualitas Informasi dalam Meningkatkan Kepuasan Pengguna melalui Variabel Kepercayaan:  Studi pada Aplikasi Coretax

Nadiyah Hibrizi; Umi Widyastuti; Diena Noviarini

Authors

Nadiyah Hibrizi Universitas Negeri Jakarta
Umi Widyastuti Universitas Negeri Jakarta
Diena Noviarini Universitas Negeri Jakarta

Keywords:

Kualitas Sistem, Kualitas Informasi, Kepercayaan, Kepuasan Pengguna, Coretax

Abstract

Transformasi digital dalam sistem administrasi perpajakan menghadirkan tantangan baru terhadap kualitas sistem dan kualitas informasi yang berdampak pada kepercayaan dan kepuasan pengguna. Penelitian ini bertujuan untuk menganalisis pengaruh Kualitas Sistem dan Kualitas Informasi terhadap Kepuasan Pengguna melalui Kepercayaan, dengan studi kasus pada aplikasi Coretax yang dikembangkan oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei daring dan teknik analisis Structural Equation Modeling Partial Least Square (SEM-PLS) yang melibatkan 170 responden. Hasil penelitian menunjukkan bahwa Kualitas Sistem berpengaruh signifikan terhadap Kepercayaan dengan koefisien sebesar 0,630, nilai t sebesar 2,728, dan nilai p sebesar 0,006. Kualitas Informasi juga memiliki pengaruh signifikan terhadap Kepercayaan, dengan koefisien 0,487, nilai t sebesar 2,335, dan nilai p sebesar 0,020. Selanjutnya, Kepercayaan terbukti berpengaruh signifikan terhadap Kepuasan Pengguna dengan koefisien sebesar 0,690, nilai t sebesar 4,051, dan nilai p sebesar 0,000. Temuan ini menunjukkan bahwa kualitas sistem, kualitas informasi, dan kepercayaan memainkan peran penting dalam meningkatkan kepuasan pengguna terhadap sistem perpajakan digital. Penelitian ini memberikan kontribusi teoritis terhadap pengembangan model evaluasi sistem informasi serta rekomendasi praktis bagi pengembangan sistem Coretax agar lebih responsif, andal, dan berorientasi pada pengguna.

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