THE INFLUENCE OF E-SERVICE QUALITY AND PERCEIVED RISK ON CORETAX ADOPTION: AN IPA REVIEW ON TAXPAYERS

Abstract

The implementation of the Core Tax Administration System (Coretax) marks a major step in Indonesia’s tax modernization agenda under the Directorate General of Taxes (DJP). This system aims to improve efficiency, integration, and transparency in digital tax services. However, during the early phase of implementation, users have reported significant technical and service-related challenges, including system downtime and data security concerns. These issues may influence taxpayers’ satisfaction and willingness to adopt the system consistently. This study aims to identify the perceived influence of E-Service Quality and Perceived Risk attributes on taxpayers’ adoption of Coretax using the Importance–Performance Analysis (IPA) framework. Data are collected through a descriptive quantitative survey targeting taxpayers who have used the Coretax system. The IPA method is employed to map the gap between users’ expectations (importance) and the system’s actual performance (perceived experience). Preliminary factual evidence and public reports indicate that system reliability and data security are critical attributes influencing user confidence, potentially classified in Quadrant I (high importance–low performance). Meanwhile, process efficiency and service integration are expected to appear in Quadrant II (high importance–high performance). The findings highlight that technical stability and enhanced cybersecurity are top priorities to strengthen public trust and encourage sustained adoption of Coretax in Indonesia’s digital taxation reform.