Coretax Platform Quality And Corporate Taxpayer Satisfaction:: Interface, System, Information-Feature, Service-Security Effects, and Digital Literacy as A Boundary Condition

Muhammad  Mukhram; Wulan  Ayuandiani

doi:10.70184/xnckdt18

Authors

Muhammad Mukhram Department of Accounting, Universitas Sulawesi Barat, Majene, West Sulawesi, Indonesia https://orcid.org/0009-0007-2504-6688
Wulan Ayuandiani Department of Management, Universitas Sulawesi Barat, Majene, West Sulawesi, Indonesia https://orcid.org/0000-0002-7042-0882

Coretax; , Corporate Taxpayer Satisfaction; , Digital Literacy; , Digital Tax Administration; , System Quality

Abstract

Purpose: This study examines the effects of interface and usability quality, system reliability and accessibility, information and feature quality, and service and security assurance on corporate taxpayer satisfaction with Coretax as an integrated digital tax administration platform. It also examines digital literacy as a boundary condition in the relationship between interface quality and satisfaction.

Research Method: A quantitative survey was conducted involving 50 corporate taxpayers who had used Coretax. Data were collected using 15 reflective indicators measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).

Results and Discussion: All four platform quality dimensions have positive and significant effects on taxpayer satisfaction. Information and feature quality is the strongest predictor, followed by service and security assurance, system reliability and accessibility, and interface and usability quality. Digital literacy also plays an important role in strengthening users’ ability to utilize interface quality effectively.

Implications: Tax authorities should prioritize feature integration, system stability, service and security assurance, interface usability, and taxpayer digital capability to support sustainable digital tax administration.

Originality: This study provides an integrated assessment of Coretax quality from the corporate taxpayer perspective and incorporates digital literacy as a theoretically relevant boundary condition in explaining taxpayer satisfaction.

Author Biographies

Muhammad Mukhram, Department of Accounting, Universitas Sulawesi Barat, Majene, West Sulawesi, Indonesia

Muhammad Mukhram is a lecturer in the Management Study Program, specializing in Financial Management. His academic background and professional interests are primarily focused on the development and application of financial and management sciences in contemporary organizational and business contexts. His areas of expertise encompass financial management, corporate finance, business management, financial decision-making, investment, and other related fields within management and business studies.

His academic and research interests particularly include financial performance, corporate financial strategies, investment and financing decisions, capital structure, financial planning, and the role of financial management in supporting organizational performance and business sustainability. He is also interested in examining emerging issues in finance and management, particularly those associated with changes in the business environment, technological development, and the increasing importance of effective and evidence-based managerial decision-making.

As a lecturer, he is actively involved in teaching, research, and other academic activities that contribute to the advancement of knowledge in management and finance. His scholarly activities are directed toward integrating theoretical perspectives with empirical evidence and practical business applications. Through his academic work, he seeks to contribute to the development of relevant and applicable knowledge that can support organizations, businesses, and decision-makers in addressing contemporary financial and managerial challenges.

His broader scholarly interests also extend to business strategy, organizational performance, entrepreneurship, and interdisciplinary studies connecting financial management with contemporary business practices. He remains committed to strengthening academic research, scholarly collaboration, and knowledge dissemination in the fields of financial management, business, and management studies.

Wulan Ayuandiani , Department of Management, Universitas Sulawesi Barat, Majene, West Sulawesi, Indonesia

Wulan Ayuandiani is a lecturer in the Management Study Program with a specialization in Financial Management. Her academic and research interests include financial management, finance, business management, and related fields. She contributed as a co-author of this journal article.

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