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All Journal Jurnal Siasat Bisnis Jurnal ULTIMA Accounting Profita : Komunikasi Ilmiah dan Perpajakan Akurasi : Jurnal Studi Akuntansi dan Keuangan Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Keuangan dan Akuntansi Terapan (KUAT) IPSAR (International Public Sector Accounting Review) Jurnal Akuntansi Kontemporer
Asqolani, Asqolani
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Review Of VAT Administration Based on The Core Tax Administration System (CTAS): A Case Study of The Surabaya Sukomanunggal Tax Office Ati, Dewi Laras; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3647

Abstract

This study aims to review the VAT administration mechanism in the early stages of CTAS implementation, analyze its advantages, and identify challenges faced. The research focuses on VAT administration through CTAS at the Surabaya Sukomanunggal Tax Office from January to June 2025. The DGT asserts that the digitalization of tax administration is an integral part of bureaucratic reform that cannot be postponed. However, some parties consider this system not yet fully ready due to challenges in infrastructure, human resource quality, and community readiness to adapt. The method used in this study is qualitative analysis. The results show that the implementation of CTAS in VAT administration is relatively practical because it integrates all administrative processes in a single web-based system. Nevertheless, various technical problems and policy misalignments remain as barriers to its optimal implementation. Therefore, the DGT needs to improve system stability and capacity, refine CTAS features according to taxpayer needs, and strengthen support through education and clear regulations.
Review Of the Effectiveness and Implementation of The Unified Periodic Tax Return (Coretax) On Government Agency Taxpayer Compliance and Tax Revenue at Tax Office X Daniswara, Naufal Satria; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3650

Abstract

This study examines the effectiveness and implementation of the Unification Periodic Tax Return within the Coretax system on the compliance of government agency taxpayers and tax revenue at tax office X. This study employs a qualitative method with data collection techniques through in-depth interviews with Account Representatives and representatives of government agency taxpayers, as well as documentation studies. The results indicate that the Coretax implementation created a "compliance shock," systematically compelling government agencies to become more disciplined through a rigid workflow (tax withholding receipt, report, pay), thereby enhancing reporting compliance. The impact on revenue is more on the acceleration and safeguarding of existing tax potential rather than an absolute nominal increase, whichis tied to budget allocations (DIPA). Key obstacles include technical issues such as delays in SP2D data synchronization, creating a "compliance paradox," an increased manual workload for operators, and a gap between automation expectationsand reality. The efforts of tax office X in providing education and consultation services proved effectivein assisting taxpayers during the transition period.
Generational Determinants of Manual Annual Tax Return Filing: A Mixed-Methods Study of Individual Taxpayers at DJP East Java II Damayanto Putri, Adhara; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3671

Abstract

This study aims to analyze the profile of individual taxpayers who submit their Annual Tax Return (SPT) manually based on generational cohorts within the jurisdiction of Kantor Wilayah Direktorat Jenderal Pajak (DJP) Jawa Timur II. The background of this research is based on the persistent high number of taxpayers filing their SPT manually, despite the availability of a more efficient electronic reporting facility (E-filing) provided by Direktorat Jenderal Pajak. A descriptive qualitative method with an inductive approach was employed, utilizing primary data collected through interviews with tax advisor officers of Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II and open-ended questionnaires distributed to 102 respondents representing the Baby Boomer, X, Y, and Z generations, as well as secondary data from Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. The results reveal a significant decline in the number of manual filers from the 2021 to 2023 tax years; however, the highest proportion of manual filers remains concentrated among the Baby Boomer generation, who are generally more reluctant to adopt new technologies. Conversely, Generations Y and Z demonstrate a marked increase in the use of electronic filing, which aligns with their strong familiarity and comfort with digital technology. Key factors influencing the preference for manual filing include entrenched habits, perceptions of the complexity of online systems, limited internet infrastructure, and insufficient technical understanding. These findings highlight the necessity of developing more adaptive, generation-based outreach strategies to accelerate the transition toward fully electronic tax reporting, thereby enhancing both the efficiency of tax administration and taxpayer compliance.
Co-Authors Annur, Rifat Ati, Dewi Laras Damayanto Putri, Adhara Daniswara, Naufal Satria Erets, Yoresy Hidayat, Rahmat Taufik Johantri, Bagas Kalpikotomo, Bayu Khan, M. Dawud Arif Marsono Marsono Maryadi Maryadi Miftahul Hadi Muhammad Reza Nina Andriana, Nina Nur Aisyah Kustiani, Nur Aisyah Nur Fathoni, Nur Priyono, Agus Praises Rizka, Rahmawati Saepullah Satria Adhitama, Satria Sopian sopian