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Digital Transformation of Taxation: Technological Infrastructure and the Impact of Coretax ( One Step System ) on Corporate Taxpayer Satisfaction at the KPP Pratama Majene

Muhammad Mukhram, Wulan Ayuandiani, Nursyam Anwar, Muh Fahmi Rustan

Abstract


Digital transformation of taxation through the Coretax system (One Step System) is an important strategy in improving the efficiency and quality of services to taxpayers. This study aims to analyze the effect of digital transformation of taxation and technology infrastructure on the satisfaction of corporate taxpayers at the Majene Tax Office, with Coretax as an intervening variable. A quantitative approach was applied using primary data from questionnaires distributed to 53 corporate taxpayers, analyzed through Partial Least Square (PLS) with the help of SmartPLS. The results show that digital tax transformation and technology infrastructure do not have a significant direct effect on corporate taxpayer satisfaction. The impact of Coretax was also not proven to be a significant mediator in this relationship. The coefficient of determination (R²) value of 0.463 indicates that 46.3% of the variation in satisfaction can be explained by the research model, while the remaining 57.7% is influenced by other factors outside the model. These findings indicate that technology implementation needs to be supported by improvements in digital literacy, infrastructure quality, and system design that is more responsive to user needs. This study provides policy implications that tax digitalization must be accompanied by education strategies and the optimization of inclusive services, especially in the Majene region, which is only the capital of the regency and not the provincial capital.

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Keywords


Digital transformation of taxation; Coretax; One Step System; technology infrastructure; corporate taxpayer satisfaction

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DOI: 10.33751/jhss.v9i3.13314

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