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All Journal IPSAR (International Public Sector Accounting Review)
Asqolani Asqolani
Polytechnic of State Finance STAN
Economics, Econometrics & Finance

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Review Of VAT Administration Based on The Core Tax Administration System (CTAS): A Case Study of The Surabaya Sukomanunggal Tax Office Dewi Laras Ati; Asqolani Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3647

Abstract

This study aims to review the VAT administration mechanism in the early stages of CTAS implementation, analyze its advantages, and identify challenges faced. The research focuses on VAT administration through CTAS at the Surabaya Sukomanunggal Tax Office from January to June 2025. The DGT asserts that the digitalization of tax administration is an integral part of bureaucratic reform that cannot be postponed. However, some parties consider this system not yet fully ready due to challenges in infrastructure, human resource quality, and community readiness to adapt. The method used in this study is qualitative analysis. The results show that the implementation of CTAS in VAT administration is relatively practical because it integrates all administrative processes in a single web-based system. Nevertheless, various technical problems and policy misalignments remain as barriers to its optimal implementation. Therefore, the DGT needs to improve system stability and capacity, refine CTAS features according to taxpayer needs, and strengthen support through education and clear regulations.
Review Of the Effectiveness and Implementation of The Unified Periodic Tax Return (Coretax) On Government Agency Taxpayer Compliance and Tax Revenue at Tax Office X Naufal Satria Daniswara; Asqolani Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3650

Abstract

This study examines the effectiveness and implementation of the Unification Periodic Tax Return within the Coretax system on the compliance of government agency taxpayers and tax revenue at tax office X. This study employs a qualitative method with data collection techniques through in-depth interviews with Account Representatives and representatives of government agency taxpayers, as well as documentation studies. The results indicate that the Coretax implementation created a "compliance shock," systematically compelling government agencies to become more disciplined through a rigid workflow (tax withholding receipt, report, pay), thereby enhancing reporting compliance. The impact on revenue is more on the acceleration and safeguarding of existing tax potential rather than an absolute nominal increase, whichis tied to budget allocations (DIPA). Key obstacles include technical issues such as delays in SP2D data synchronization, creating a "compliance paradox," an increased manual workload for operators, and a gap between automation expectationsand reality. The efforts of tax office X in providing education and consultation services proved effectivein assisting taxpayers during the transition period.
Co-Authors Dewi Laras Ati Naufal Satria Daniswara