Coretax in Practice: How Tax Consultants Perceive Digital Tax Reporting Effectiveness

Abstract

This study aims to analyze the effectiveness of the tax reporting process in the Core Tax Administration System (Coretax) from the perspective of tax consultants in 2025. The study employs a quantitative approach by integrating the DeLone and McLean Information System Success Model and the Technology Acceptance Model (TAM). Data were collected through a questionnaire administered to 250 tax consultants/Coretax users and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The variables examined comprise system quality, information quality, service quality, perceived ease of use as a mediating variable, and tax reporting effectiveness as the dependent variable. The instrument test results indicate that all items are valid and all constructs are reliable, with Cronbach's Alpha values ranging from 0.740 to 0.933, Composite Reliability values from 0.834 to 0.952, and AVE values from 0.504 to 0.799. The structural model shows that system quality, information quality, and service quality positively affect perceived ease of use. System quality and information quality also significantly affect tax reporting effectiveness, whereas service quality does not have a significant direct effect. Perceived ease of use is proven to mediate the effects of system quality and information quality on tax reporting effectiveness. The Importance-Performance Map Analysis (IPMA) indicates that system quality is the most important factor to be maintained, while information quality represents the most realistic improvement area for organizational management. These findings contribute to the literature on tax digitalization and provide practical recommendations for Coretax system managers in improving the quality of tax reporting.