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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Publikasi Ekonomi dan Akuntansi
Wikan Budi Utami
Institut Teknologi Bisnis AAS
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PERSEPSI WAJIB PAJAK ATAS IMPLEMENTASI SISTEM CORETAX ADMINISTRATION SYSTEM (CTAS) DAN IMPLIKASINYA TERHADAP KEPATUHAN PELAPORAN SPT TAHUNAN PADA KPP PRATAMA SURAKARTA Desi Novitasari; Wikan Budi Utami; Suprihati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19987

Abstract

This study aims to examine taxpayers’ perceptions of the implementation of the Core Tax Administration System (CTAS) and its implications for compliance with Annual Tax Return (Surat Pemberitahuan/SPT Tahunan) reporting at the Surakarta Primary Tax Office (KPP Pratama Surakarta). The study is motivated by the implementation of CTAS as a form of digital-based tax administration modernization expected to enhance service efficiency and taxpayer compliance. This research employed a qualitative approach using a descriptive method. Data were collected through interviews, observations, and documentation involving 10 informants consisting of four corporate taxpayers and six individual taxpayers who had used CTAS. Data analysis utilized the interactive model of Miles, Huberman, and Saldaña, which includes data reduction, data display, and conclusion drawing, while data credibility was tested through source and technique triangulation. The findings indicate that the implementation of CTAS is positively perceived by taxpayers as it is considered more modern, practical, and supportive of tax administration processes through integrated data features and automatic validation. Nevertheless, several technical obstacles remain, including slow server performance, login failures, and delays in one-time password (OTP) verification. Furthermore, the implementation of CTAS has positive implications for Annual Tax Return reporting compliance, as a more practical and flexible system encourages taxpayers to become more disciplined and timely in fulfilling their tax reporting obligations.
Analisis Prosedur Pemberian Reward Customer PT Tumbak Mas Niagasakti Area Boyolali dalam Implementasi Coretax System 2025 Cahyo Setyawan; Suprihati Suprihati; Wikan Budi Utami
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7427

Abstract

Implementasi Core Tax Administration System (Coretax) menuntut integrasi data perpajakan yang bersifat otomatis, transparan, dan dilakukan secara real-time. Transformasi digital ini memberikan tekanan administratif bagi perusahaan distributor yang kerap menggunakan instrumen promosi penjualan non-tunai. Penelitian ini bertujuan untuk menganalisis mekanisme prosedur operasional pemberian reward berupa cashback dan logam mulia pada PT Tumbak Mas Niagasakti Area Boyolali, mengidentifikasi kendala pengumpulan identitas pajak pelanggan, serta merumuskan strategi adaptasi prosedur yang ideal dalam koridor hukum perpajakan nasional. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Hasil penelitian menunjukkan bahwa dari total 3.199 pelanggan aktif, terdapat 656 pelanggan (20,5%) pelaku usaha mikro tradisional yang resisten menyerahkan data NIK/NPWP akibat fenomena sosiologis tax phobia. Di bawah ekosistem Coretax, ketiadaan data valid ini memicu kegagalan teknis dalam penerbitan Faktur Pajak Elektronik (auto-reject system), yang berimplikasi pada risiko finansial berupa beban PPN 11% mandiri oleh perusahaan dan pengakuan biaya sebagai non-deductible expense. Sebagai solusi, penelitian ini merekomendasikan restrukturisasi Standard Operating Procedure (SOP) melalui "Skema Verifikasi Pra-Reward", pembaruan sistem ERP terintegrasi API kependudukan, serta reposisi Key Performance Indicator (KPI) tim sales force.
Co-Authors Cahyo Setyawan Desi Novitasari Suprihati Suprihati