EXPLAINING USER CONTINUANCE INTENTION TOWARD PUBLIC DIGITAL TAX SERVICES: AN INFORMATION SYSTEMS SUCCESS MODEL PERSPECTIVE ON M-PAJAK
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Digitalisasi layanan perpajakan melalui M-Pajak menuntut sistem yang andal, informatif, dan responsif untuk mendorong keberlanjutan penggunaan. Penelitian ini bertujuan menganalisis pengaruh System Quality, Information Quality, dan Service Quality terhadap Continuance Intention pengguna M-Pajak. Penelitian menggunakan pendekatan kuantitatif melalui survei terhadap pengguna M-Pajak dengan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa ketiga dimensi kualitas berpengaruh positif dan signifikan terhadap Continuance Intention. System Quality memberikan pengaruh paling kuat, diikuti Information Quality dan Service Quality. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan dan memiliki kemampuan kuat dalam menjelaskan niat pengguna untuk terus menggunakan M-Pajak. Temuan ini memperkuat penerapan DeLone and McLean Information Systems Success Model dalam konteks layanan perpajakan digital. Implikasinya, peningkatan keandalan sistem, kualitas informasi, dan responsivitas layanan perlu dilakukan secara terpadu untuk mempertahankan keberlanjutan penggunaan M-Pajak.
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Referensi
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