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p-Index From 2021 - 2026
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All Journal Journal of Management, Economic, and Accounting
Kamalluddin S
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Influence of Coretax Utilization, System Ease, and Perception of Benefits on Compliance In Reporting Annual Tax Return (Spt) for Individual Taxpayers in Medan City Kamalluddin S; Pratama Nasution; Puja Rizqy Ramadhan
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1881

Abstract

Tax compliance in the reporting of Annual Tax Returns (SPT) in Indonesia still faces challenge. The government, through the Directorate General of Taxes, continues to carry out digital transformation with services such as e-Filing and the Coretax Administration System (Coretax). The research method employs Slovin's formula, resulting in 45 respondents. Data analysis includes validity and reliability tests, multiple linear regression analysis, and hypothesis testing. The results indicate that the use of the Coretax system, system ease of use, and perceived usefulness have a positive and significant effect, both partially and simultaneously, on the compliance of individual taxpayers in filing their Annual Tax Returns in Medan City. The renewal of the Coretax system can enhance taxpayer compliance.
Co-Authors Pratama Nasution Ramadhan, Puja Rizqy