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Andisa Bassilia
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance

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Pengaruh Perkembangan Digitalisasi Perpajakan dan Implementasi Coretax terhadap Efektivitas Kinerja Karyawan dalam Mengelola Pajak di PT Tiga Mustika Konsultan Andisa Bassilia
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jc70dw06

Abstract

The rapid development of information technology has driven digital transformation in Indonesia's tax administration, particularly through the implementation of the Core Tax Administration System (Coretax) since January 2025. This study examines the effect of tax digitalization development (X1) and Coretax implementation (X2) on employee performance effectiveness (Y) at PT Tiga Mustika Konsultan, a tax and accounting consulting firm, both partially and simultaneously. An associative quantitative method was applied using a census technique involving 35 employees as respondents. Data were collected through a Likert-scale questionnaire and analyzed using multiple linear regression with SPSS. The results show that tax digitalization development partially has no significant effect on employee performance effectiveness (t = 0.771 < t table 2.037; sig. = 0.446), whereas Coretax implementation partially has a positive and significant effect (t = 5.189 > t table 2.037; sig. < 0.001). Simultaneously, both variables significantly affect employee performance effectiveness (F = 19.122 > F table 3.295; sig. < 0.001), with an Adjusted R Square of 0.516, indicating that 51.6% of the variation in employee performance effectiveness is explained by the two variables.
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