E-Customer Loyalty Development Model Based on E-Service Quality and Corporate Taxpayer Trust in the Use of the Coretax Application

Wahyono Wahyono, Ibnu Khajar

Abstract


This study aims to examine a model for enhancing e-customer loyalty influenced by e-service quality and trust in the Coretax application used by corporate taxpayers. The research employed a descriptive quantitative design. The population consisted of 1,253 corporate taxpayers registered at the Madya Tax Office (KPP Madya) in Semarang. A sample of 152 taxpayers was selected using a non-probability purposive sampling technique. Data were collected through a questionnaire distributed via Microsoft Forms. The data analysis technique used was Structural Equation Modeling - Partial Least Squares (SEM-PLS). The results show that both e-service quality and trust significantly enhance e-customer loyalty. E-service quality has a positive and significant effect on e-customer loyalty. Additionally, trust partially mediates the effect of e-service quality on e-customer loyalty. Based on these findings, it is recommended that electronic services such as Coretax undergo continuous monitoring and evaluation to enable ongoing improvements. This, in turn, can strengthen public trust and loyalty toward the services provided by the Directorate General of Taxes (DJP).

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