THE EFFECT OF INFORMATION QUALITY AND USER SATISFACTION ON TAXPAYER COMPLIANCE: A STUDY ON THE CORETAX SYSTEM IN BANDUNG CITY-INDONESIA

Coretax, Indonesia’s new core tax administration system introduced in 2025, is expected to modernize services, yet early implementation can shape taxpayer experience. This study examines whether Coretax information quality improves user satisfaction and, in turn, taxpayer compliance in Bandung City. Using a questionnaire survey of 209 taxpayers who had used Coretax for at least six months, the proposed model was tested with covariance-based structural equation modeling (CB-SEM). The results show that perceived information quality significantly increases Coretax use satisfaction and also has a direct positive effect on taxpayer compliance; user satisfaction further contributes positively to compliance. Descriptive evidence reveals a practical gap: compliance is high while satisfaction remains low, indicating that early compliance is driven mainly by awareness and obligation rather than a fully smooth digital experience. The study highlights that improving the clarity, consistency, and reliability of information, alongside system stability and user support, is essential to strengthen satisfaction and sustain compliance as the reform matures. These findings support the DeLone and McLean IS success logic and TAM by emphasizing information quality and satisfaction as key drivers of digital tax compliance.