Collaboration of Success Model and TAM on Coretax Net Benefits: User Experience

Abstract

This study examines the effects of Perceived Ease of Use, System Quality, and Information Quality on Perceived Net Benefits, and evaluates whether User IT Experience moderates the relationships between those three factors and Perceived Net Benefits. The sample comprised 152 corporate taxpayers who currently use or have previously used the Coretax Administration System. Data were analyzed using PLS 4. Findings indicate that Perceived Ease of Use, System Quality, and Information Quality each have a positive and significant impact on Perceived Net Benefits. User IT Experience likewise demonstrates a positive and significant effect on Perceived Net Benefits. Based on these results, the researchers recommend that the West Denpasar Tax Office (KPP) provide regular, scheduled outreach and training for taxpayers and publish a user guide. The KPP should also be prepared to assist taxpayers when the Coretax system encounters problems or errors, and to help taxpayers access accurate and timely Coretax information.