Tax Digitalization and Patriotism: Analyzing the DeLone & McLean Information Systems Success Model on CoreTax Compliance with Nationalism Moderation

DOI

10.2991/978-94-6239-809-2_17How to use a DOI?

Keywords

CoreTax; Information Quality; Nationalism; Service Quality; System Quality; Tax Compliance; User Satisfaction

Abstract

This study examines the effectiveness of the Core Tax Administration System (CoreTax) implementation through the DeLone & McLean Information Systems Success Model, incorporating nationalism as a moderating variable. As Indonesia’s most comprehensive digital tax reform was introduced in January 2025, CoreTax aims to enhance transparency and taxpayer compliance, yet technical challenges during the transition period risk reducing user satisfaction. This study evaluates the influence of system quality, information quality, and service quality on taxpayer satisfaction and its subsequent impact on compliance, while testing the moderating role of nationalism in strengthening the satisfaction–compliance relationship. A quantitative associative approach using a survey method was employed to collect data from individual taxpayers registered at the East and West Denpasar Tax Service Offices (KPP) who have accessed CoreTax. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings reveal that system quality, information quality, and service quality each significantly influence user satisfaction, which mediates their effect on compliance. Notably, nationalism directly and significantly influences compliance, independent of satisfaction levels. However, nationalism does not significantly moderate the satisfaction–compliance relationship, suggesting both factors operate as independent, complementary pathways toward compliance.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Dewa Ayu Eny Wulandari
AU  - Ni Luh Putri Setyastrini
AU  - Ni Wayan Lia Apriani
AU  - Anak Agung Putri Suardani
PY  - 2026
DA  - 2026/10/24
TI  - Tax Digitalization and Patriotism: Analyzing the DeLone & McLean Information Systems Success Model on CoreTax Compliance with Nationalism Moderation
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 166
EP  - 175
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_17
DO  - 10.2991/978-94-6239-809-2_17
ID  - Wulandari2026
ER  -