Pengaruh Perceived Ease of Use, Perceived Usefulness, Perceived Security terhadap kepuasan pengguna aplikasi Coretax di Kabupaten Bandung

Arrianti, Wila (2026) Pengaruh Perceived Ease of Use, Perceived Usefulness, Perceived Security terhadap kepuasan pengguna aplikasi Coretax di Kabupaten Bandung. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

The research is motivated by the implementation of the Coretax Digital Application that in its implementation, several problems are still found, such as system disruptions, difficulties in using the application, and users’ concerns regarding personal data security, which potentially affect user satisfaction levels. In addition, the high level of digital tax system usage requires the Directorate General of Taxes (DGT) to continuously improve the quality of digital services that are effective, easy to use, useful, and secure for taxpayers. The purpose is to determine the effect of Perceived Ease of Use on User Satisfaction of the Coretax Digital Application, the effect of Perceived Usefulness on User Satisfaction, the effect of Perceived Security on User Satisfaction, and the simultaneous effect of Perceived Ease of Use, Perceived Usefulness, and Perceived Security on User Satisfaction of the Coretax Digital Application in Bandung Regency. The theories used in this study refer to the Technology Acceptance Model (TAM) developed by Fred Davis, the User Satisfaction theory by William J. Doll and Gholamreza Torkzadeh, as well as the Perceived Security theory by Carlos Flavián and Miguel Guinalíu. This study used a quantitative approach with descriptive and verificative methods. Data collection techniques were carried out through questionnaires distributed to 100 respondents who used the Coretax Digital Application in Bandung Regency. Data analysis used Structural Equation Modeling-Partial Least Square (SEM-PLS) with the assistance of SmartPLS software. The results showed that Perceived Ease of Use had a positive and significant effect on User Satisfaction with a T-Statistics value of 2.718 and a significance value of 0.007. Perceived Usefulness had a positive and significant effect on User Satisfaction with a T-Statistics value of 3.319 and a significance value of 0.001. Perceived Security had a positive and significant effect on User Satisfaction with a T-Statistics value of 3.788 and a significance value of 0.000. Simultaneous test results showed an R Square value of 0.664, meaning that Perceived Ease of Use, Perceived Usefulness, and Perceived Security contributed 66.4% to User Satisfaction of the Coretax Digital Application in Bandung Regency.

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