Della Febrianti Nuralim
Program Studi Akuntansi, Universitas Muhammadiyah Sidoarjo

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Analysis of the Effectiveness of the Coretax System and Educational Background of Financial Employees in Supporting Tax Compliance : Analisis Efektivitas Sistem Coretax dan Latar Belakang Pendidikan Karyawan Keuangan dalam Mendukung Kepatuhan Wajib Pajak Della Febrianti Nuralim; Fityan Izza Noor Abidin
Indonesian Journal of Law and Economics Review Vol. 21 No. 1 (2026): February
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v21i1.1682

Abstract

Abstract: General Background: Corporate tax compliance requires reliable tax administration and competent financial employees. Specific Background: PT X implements the Core Tax Administration System (Coretax) while its financial employees have different educational backgrounds. Knowledge Gap: Previous studies have examined Coretax implementation and educational background separately, leaving limited qualitative understanding of their combined role in corporate tax administration. Aims: This study analyzes Coretax implementation, the role of financial employees’ educational backgrounds, and their contribution to corporate taxpayer compliance at PT X. Results: Using a descriptive qualitative case study, data were collected through observation, interviews, and documentation and analyzed using the Miles and Huberman interactive model. The findings show that Coretax integrates tax administration, provides flexible access, and facilitates real-time information, although technical disruptions may delay tax reporting. Employees with a Bachelor’s degree in Accounting demonstrate stronger accounting and tax-related understanding, while vocational accounting graduates require additional workplace experience, professional certification, and continuous learning. Novelty: The study examines Coretax implementation and employee educational background together within a manufacturing company context. Implications: Reliable system implementation, relevant educational foundations, professional certification, experience, and continuous training are important considerations for supporting corporate tax compliance. Key Findings Highlights Coretax integrates tax administration into a single digital platform. Technical disruptions can delay reporting during certain periods. Professional certification and continuous learning complement formal education. Keywords: Coretax Administration, Corporate Tax Compliance, Employee Education, Tax Administration, Professional Certification