Does coretax work? Evaluating system, information, and service quality on taxpayer compliance intention

This study examines the effect of taxpayers' perceptions of system quality, information quality, and service quality of the Coretax application on taxpayer compliance intention, with use intention serving as a mediating variable. Coretax is Indonesia's new integrated tax administration system that replaced e-Filing on January 1, 2025. Grounded in the DeLone and McLean Information Systems Success Model, this study investigates whether perceived quality dimensions encourage meaningful engagement with the system and ultimately strengthen taxpayers' intentions to comply with their tax obligations. Data were collected from 193 individual employee taxpayers through a survey using a four-point Likert scale and supplemented by open-ended questions analyzed through descriptive thematic categorization. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed using SmartPLS 4 with 5,000 bootstrap subsamples to assess both measurement and structural models. The results indicate that all seven hypotheses are supported. Information quality is the strongest predictor of use intention (β = 0.406), followed by service quality (β = 0.352) and system quality (β = 0.193). Use intention strongly predicts compliance intention (β = 0.776, f² = 1.511), highlighting its central role in translating taxpayers' quality perceptions into compliance-oriented behavioral intentions. Significant indirect effects were also found for all three quality dimensions through use intention. Descriptive analysis of open-ended responses reveals that system instability, difficulties in understanding prepopulated withholding tax information, and support service responsiveness remain the most frequently reported user concerns. The study contributes to the information systems success literature by extending the DeLone and McLean framework to a mandatory tax administration environment and provides practical recommendations for improving Coretax implementation in Indonesia.