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All Journal Valid Jurnal Ilmiah
Elvina Setiawati
Sekolah Tinggi Ilmu Ekonomi AMM, Nusa Tenggara Barat, Indonesia
Economics, Econometrics & Finance Social Sciences

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Paradoks Kepatuhan Pajak UMKM di Era Coretax: Studi Fenomenologi Kepercayaan dan Risiko di Mataram Elvina Setiawati; Armiani; Baiq Desthania Prathama; Dwi Arini Nursansiwi
Valid: Jurnal Ilmiah Vol. 23 No. 2 (2026): Valid Jurnal Ilmiah Edisi Januari-Juni 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v23i2.660

Abstract

The implementation of the Coretax system since 2025, although intended to simplify digital tax administration, has paradoxically heightened technical complexity, eroded trust, and amplified risk perceptions among micro, small, and medium enterprises (MSMEs). This study explores the lived experience of MSME actors in Mataram in confronting this transition through a transcendental phenomenological approach. The findings reveal that the dissonance between the promise of convenience and the technical reality of the system gave rise to a layered trust crisis and a paradoxical perception of compliance risk, which in turn drove MSMEs to develop informal adaptive strategies to sustain their compliance. Theoretically, the study extends the slippery slope framework by integrating a multidimensional conception of trust and a risk dimension into the context of digital tax system transitions. Practically, the findings underscore the need for an inclusive redesign of the Coretax interface, more transparent crisis communication by the tax authority, and structured, continuous mentoring for MSMEs.
Co-Authors Armiani Baiq Desthania Prathama Dwi Arini Nursansiwi