ANALYSIS OF CORETAX TAX APPLICATION IMPLEMENTATION IN IMPROVING TAX COMPLIANCE AND EFFICIENCY IN INDONESIA
DOI:
https://doi.org/10.32493/ebic.v2i1.51316Keywords:
Coretax, Tax Compliance, Tax Reporting Efficiency, Information Technology, Tax AutomationAbstract
This study aims to analyze the implementation of the CoreTax tax application in improving taxpayer compliance and tax reporting efficiency in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the CoreTax application through in-depth interviews with users and secondary data review. The results of the study indicate that CoreTax simplifies the tax reporting process through automation features, data integration, and comprehensive user guidance. In addition, the implementation of this application has a positive impact on improving taxpayer compliance by reducing reporting errors and accelerating the reporting process. However, this study also found several obstacles, such as low levels of technological literacy and the need for additional training for certain users. Strategic recommendations are provided to improve the adoption and performance of the CoreTax application in the future.
References
Ahmad, MI (2015). Unified theory of acceptance and use of technology (UTAUT). LinkedIn Pulse, 179 211
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1 (3), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2.
BPS. (2022). Central Bureau of Statistics. www.bps.go.id Cindy, C. (2023). The Polemic of Tax Collection in Indonesia. Indonesia Journal of BusinessLaw,2(1), 38–46. https://doi.org/10.47709/ijbl.v2i1.2030.
djp. (2024). Introducing the Coretax application to taxpayers through a Journey (IssueSeptember). DJP. https://ptpsi.com/wp-content/uploads/2024/10/SLIDE-PRESENTASI-Materi-Edukasi-Coretax-Kompilasi-04-September-2024.pdf
Halim, A., & Rahman, M. (2022). The Effect of Taxation on Sustainable Development Goals: Evidence from Emerging Countries. Heliyon, 8, e10512
Hanum, AN (2005). Indonesian Tax Problems. Value Added: Economics and Business Magazine, 2(1), 1–9.
Prasetyowati, H., & Panjawa, JL (2022). Technology and Tax Distribution Support the Quality of Human Development. Transekonomika: Accounting, Business and Finance, 2(2), 23–36.
Simanjuntak, RYN, & Kusuma, YB (2024). Analysis of the Coretax Administration System as a Strategy to Encourage Taxpayer Compliance at the Surabaya Mulyorejo Pratama Tax Office. Musytari: Journal of Management, Accounting, and Economics, 11(11), 131–140.
Venkatesh, V., Thong, J.Y.L., & Xu, X. (2016). Unified theory of acceptance and use of technology: A synthesis and the road ahead. Journal of the Association for Information Systems, 17(5), 328–376.
