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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Deviana Deviana
University of Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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Evaluation Of The Implications Of Coretax Use Based On User Perceptions Deviana Deviana; Dwi Martani
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10298

Abstract

Directorate The General Directorate of Taxes (DGT) launched system CoreTax as part from digital transformation of taxation For simplify administration and improve efficiency service tax system​ This start implemented on January 1, 2025, but at the stage beginning its implementation Still found various constraints . Therefore that , research This conducted in the period of October 2025 for evaluate whether problem beginning the Still continued . Research This aim evaluate perception must tax to CoreTax use Technology Acceptance Model (TAM) approach as well analyze its relevance with efficiency and compliance taxation . The research method used is qualitative descriptive with primary data collection through questionnaires and interviews , as well as secondary data from document official and research previous research results show that based on perception users , CoreTax assessed capable increase efficiency and compliance taxation through convenience usage , data validation , and integration system . However , until October 2025, the problems faced users Still relatively the same , so that optimization and refinement system still required For increase quality service and experience user.
Co-Authors Dwi Martani