The Effect Of Digital Service Quality And Ease Of Use Of The Coretax Application On Taxpayers' Decisions Through Trust As An Intervening Variable At KPP Pratama Lubuk Pakam

Abstract

This study aims to analyze the influence of the quality of digital services and the ease of use of the Coretax application on taxpayers' decisions with trust as an intervening variable in taxpayers at KPP Pratama Lubuk Pakam. This study uses a quantitative approach with a survey method. The research sample amounted to 362 respondents who were determined using the probability sampling technique with the Slovin formula. Data was collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3.0. The results of the study show that the quality of digital services has a positive and significant effect on taxpayers' trust and decisions. Ease of use also has a positive and significant effect on taxpayers' trust and decisions. In addition, trust has a positive and significant effect on taxpayers' decisions. The test results also prove that trust is able to mediate the influence of digital service quality and ease of use on taxpayer decisions. These findings show that improving the quality of digital services and the ease of use of the Coretax application can strengthen taxpayer trust, which ultimately encourages an increase in taxpayer decisions in using the Coretax system at KPP Pratama Lubuk Pakam.