Pengaruh Kemudahan Penggunaan dan Persepsi Kegunaan Sistem CORETAX DJP terhadap Kepatuhan Wajib Pajak dengan Literasi Digital sebagai Variabel Moderasi

Ika Listyawati, Sri Mulyati, Catur Fatchu Ukhriyawati, Erawati Kartika, Rona Tanjung, Jayana Salesti

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh kemudahan penggunaan (perceived ease of use) dan persepsi kegunaan (perceived usefulness) Sistem CORETAX DJP terhadap kepatuhan wajib pajak, serta menguji peran literasi digital sebagai variabel moderasi. Sistem CORETAX atau Core Tax Administration System merupakan sistem administrasi perpajakan terpadu yang diluncurkan oleh Direktorat Jenderal Pajak (DJP) pada 1 Januari 2025 sebagai bagian dari agenda transformasi digital perpajakan nasional. Pendekatan penelitian menggunakan metode kuantitatif dengan desain survei. Populasi penelitian adalah wajib pajak orang pribadi dan badan yang terdaftar di KPP Pratama Batam Selatan, dengan sampel sebanyak 215 responden yang dipilih menggunakan teknik purposive sampling. Data dianalisis menggunakan Structural Equation Modeling Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4.0. Hasil penelitian menunjukkan bahwa kemudahan penggunaan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (β = 0,312; p < 0,05), persepsi kegunaan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (β = 0,287; p < 0,05), dan literasi digital terbukti memoderasi hubungan antara kemudahan penggunaan dengan kepatuhan wajib pajak (β = 0,198; p < 0,05). Temuan ini memberikan kontribusi teoritis terhadap pengembangan Technology Acceptance Model (TAM) dalam konteks perpajakan digital di Indonesia, sekaligus memberikan implikasi praktis bagi Direktorat Jenderal Pajak dalam memperkuat strategi sosialisasi CORETAX.

Keywords


CORETAX DJP, Technology Acceptance Model, Kepatuhan Wajib Pajak, Literasi Digital; SEM-PLS

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References


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DOI: https://doi.org/10.33373/mja.v20i1.9058

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