Kepuasan Praktisi Perpajakan melalui Literasi serta Kualitas Sistem dengan Mediasi Implementasi Coretax

Authors

  • Aida Fitrin Anjani Universitas Nahdlatul Ulama Yogyakarta
  • Melvin Rahma Sayuga Subroto Universitas Nahdlatul Ulama Yogyakarta
  • Gigih Aulia Hilmiawan Universitas Nahdlatul Ulama Yogyakarta

DOI:

https://doi.org/10.26623/slsi.v24i3.14620

Abstract

Akselerasi transformasi digital melalui sistem administrasi perpajakan yang baru menuntut kesiapan adaptasi dan infrastruktur teknologi yang mumpuni agar tidak mengganggu aktivitas operasional para praktisi. Keberhasilan transformasi tersebut tidak hanya ditentukan oleh kesiapan teknologi, tetapi juga oleh kemampuan pengguna dalam memahami dan mengimplementasikan sistem secara efektif sebagai bagian dari reformasi administrasi perpajakan. Penelitian ini menguji efek mediasi dari implementasi Coretax dalam menjembatani pengaruh literasi perpajakan serta kualitas sistem perpajakan terhadap tingkat kepuasan praktisi perpajakan. Melalui desain explanatory survey berbasis pendekatan kuantitatif, data primer dihimpun melalui penyebaran kuesioner dan diperoleh sebanyak 93 responden praktisi perpajakan di Daerah Istimewa Yogyakarta yang memenuhi kriteria dengan teknik purposive sampling. Pemodelan persamaan struktural berbasis Partial Least Squares-Structural Equation Modeling (PLS-SEM) diaplikasikan untuk memproses data dengan bantuan software SmartPLS versi 4.1.1.7. Hasil pengujian menunjukkan bahwa seluruh hubungan langsung dan tidak langsung antarvariabel berarah positif dan signifikan. Kualitas sistem perpajakan meningkatkan kepuasan praktisi perpajakan serta mendukung keberhasilan implementasi Coretax. Literasi perpajakan memperkuat implementasi Coretax, sedangkan implementasi Coretax meningkatkan kepuasan praktisi perpajakan sekaligus memediasi hubungan literasi perpajakan dan kualitas sistem perpajakan terhadap kepuasan praktisi. Temuan penelitian membuktikan bahwa kepuasan praktisi pajak yang optimal dapat dicapai melalui keberhasilan implementasi Coretax yang didukung secara efektif oleh keandalan kualitas sistem perpajakan serta tingginya tingkat literasi perpajakan.

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2026-07-16

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Vol. 24 No. 3 (2026): July

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How to Cite

Anjani, A. F., Subroto, M. R. S. ., & Hilmiawan, G. A. (2026). Kepuasan Praktisi Perpajakan melalui Literasi serta Kualitas Sistem dengan Mediasi Implementasi Coretax. Solusi, 24(3), 370-393. https://doi.org/10.26623/slsi.v24i3.14620