The Effect of Perceived Ease of Use and Perceived Usefulness on User Satisfaction of the Coretax System with System Risk as a Moderating Variable in Pangkalpinang City in 2026

The implementation of Coretax still faces various technical challenges that affect the user experience. This study aims to analyze the effects of Perceived Ease of Use, Perceived Usefulness, and System Risk on User Satisfaction, as well as to test the role of System Risk as a moderating variable. The study employed a quantitative approach using accidental sampling to survey 54 Coretax users in Pangkalpinang City. The data were analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4. The results show that Perceived Ease of Use has no significant effect, Perceived Usefulness has a positive and significant effect on User Satisfaction, while System Risk has a negative and significant effect on User Satisfaction. System Risk does not moderate the relationship between Perceived Ease of Use or Perceived Usefulness and User Satisfaction. An R² value of 0.700 indicates that the research model explains 70.0% of the variation in User Satisfaction. These findings suggest that the benefits of the system and low risk are more important factors in enhancing Coretax user satisfaction, whereas System Risk plays a greater role as an independent variable than as a moderating variable.