Article Per Year (5 Year)
p-Index From 2020 - 2025
1.066
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Edunomika (JIE) Veteran Society : Jurnal Pengabdian Masyarakat Jurnal Bisnis Manajemen dan Akuntansi Jurnal Manajemen Dan Bisnis Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital
Erna Chotidjah Suhatmi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Ilmiah Edunomika (JIE)

 1 
PERSEPSI KONSULTAN PAJAK DAN FISKUS TERHADAP IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM (CTAS) DI KOTA SURAKARTA Paquita Vernanda Pudji Asmoro; Antin Okfitasari; Erna Chotidjah Suhatmi; Pravasanti, Yuwita Ariessa
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17931

Abstract

This study aims to analyze the perceptions of tax consultants and tax authorities towards the implementation of the Core Tax Administration System (CTAS) in Surakarta City. CTAS is a digital taxation system developed by the Directorate General of Taxes to unify all tax administration processes in one platform. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, observations, documentation, and online questionnaires (Google Form). The results of the study indicate that both tax consultants and tax authorities view CTAS as an important innovation in increasing efficiency and transparency. However, the implementation of this system is considered still not optimal due to limited human resource readiness and technical constraints. These findings recommend the need for increased socialization, technical training, and strengthening of system infrastructure.
Co-Authors Aida Nur Aini Aini, Aida Aisya Aswari Antin Okfitasari Ety Meikhati Novemi Triyandari Nugroho Novemy Triyandari Paquita Vernanda Pudji Asmoro Wardani, Tatiana Siska Yasinta Ratna Ambarsari Yuwita Ariessa Pravasanti, Yuwita Ariessa