Beyond adoption: measuring the success of mandatory information systems through an integrated ECM and ISSM

Abstract

The successful implementation of mandatory organizational information systems depends not only on system adoption but also on user satisfaction. However, most post-adoption evaluation studies have focused on voluntary systems, leaving mandatory public sector deployments substantially underexplored. This study evaluates the determinants of employee satisfaction with the Coretax Administration System, a nationwide integrated tax platform implemented by the Directorate General of Taxes in Indonesia. To provide a comprehensive explanation of post-adoption evaluation, this research integrates the Expectation Confirmation Model (ECM) and the Information System Success Model (ISSM), examining how system quality, information quality, and service quality influence confirmation and perceived usefulness, which in turn determine user satisfaction. Using a quantitative approach, data were collected from 292 employees actively using the system and analyzed through Partial Least Square Structural Equation Modeling (PLS-SEM). The results demonstrate that the integrated model exhibits strong predictive power, explaining 76.4% of the variance in user satisfaction. System quality emerged as the most influential determinant, significantly affecting confirmation and perceived usefulness, which subsequently drives satisfaction. Meanwhile, information quality and service quality showed selective effects, indicating that technical reliability plays a more critical role than supportive features in a mandatory environment. The findings offer actionable guidance for policymakers and IS architects engaged in large-scale compulsory digital transformation initiatives in the public sector.