Understanding Tax Administration Efficiency: The Impact of Core Tax System Implementation in Indonesia

Ratna Puji Astuti; Tio Waskito Erdi

doi:10.14414/jebav.v29i2.5646

Vol. 29 No. 2 (2026), Articles

Vol. 29 No. 2 (2026) Pages 66-83

Understanding Tax Administration Efficiency: The Impact of Core Tax System Implementation in Indonesia

Ratna Puji Astuti⁺⁻
Tio Waskito Erdi⁺⁻

Ratna Puji Astuti

Politeknik YKPN, Yogyakarta, Indonesia

Tio Waskito Erdi

Politeknik YKPN, Yogyakarta, Indonesia

DOI: 10.14414/jebav.v29i2.5646

Published 07-09-2026

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Keywords

Coretax
system quality
information quality
service quality
tax administration efficiency
user readiness

How to Cite

Astuti, R. P., & Erdi, T. W. (2026). Understanding Tax Administration Efficiency: The Impact of Core Tax System Implementation in Indonesia. Journal of Economics, Business, & Accountancy Ventura, 29(2), 66-83. https://doi.org/10.14414/jebav.v29i2.5646

Abstract

ABSTRACT

The digital transformation of tax administration through the implementation of the Coretax represents a strategic effort to improve tax administration efficiency in Indonesia. However, the success of this system is influenced by both technical factors and user readiness. This study aims to examine the effect of system quality, information quality, and service quality on tax administration efficiency, with user readiness as a moderating variable. This research employs a quantitative approach using a survey method through questionnaires distributed via Google Forms to taxpayers and tax officers. The data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that system quality, information quality, and service quality have a positive and significant effect on tax administration efficiency. Furthermore, user readiness strengthens the relationship between system quality and service quality with tax administration efficiency but does not moderate the relationship between information quality and efficiency. This study concludes that the success of Coretax implementation is primarily determined by system and information quality, supported by user readiness in optimizing system utilization.

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Understanding Tax Administration Efficiency: The Impact of Core Tax System Implementation in Indonesia

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