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All Journal Community Engagement and Emergence Journal (CEEJ) Jurnal Scientia Journal of Economics and Business UBS Journal of Community Service and Engagement Arus Jurnal Sosial dan Humaniora Jurnal Ekonomi Trisakti Journal of Innovation Research and Knowledge JURNAL ABDIKARYASAKTI Media Riset Akuntansi Auditing & Informasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti JURNAL ABDI MASYARAKAT INDONESIA (JAMIN) Kasta: Jurnal Ilmu Sosial, Agama, Budaya dan Terapan Journal of Artificial Intelligence and Digital Business Jurnal Multidisiplin Indonesia Jurnal Ekonomi, Manajemen, Akuntansi As-Syirkah: Islamic Economic & Financial Journal
Sofie
Universitas Trisakti
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SWOT Analysis Supports a Phased Blockchain Pilot for Indonesia’s Coretax System Yehezkiel Valentino; Sofie Sofie; Rosiyana Dewi; Kanitsorn Terdpaopong
Jurnal Multidisiplin Indonesia Vol. 5 No. 10 (2026): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v5i10.3014

Abstract

To examine whether blockchain-based transaction verification could complement Indonesia’s Core Tax Administration System (Coretax) and to identify the conditions under which its use might be operationally feasible. The study organizes prospective benefits and constraints through a strengths, weaknesses, opportunities, and threats (SWOT) framework.A qualitative, document-based literature synthesis reviewed the Coretax implementation context alongside published work on blockchain, taxation, electronic government, data integrity, and public trust. The analysis classified the documented considerations into four SWOT categories and developed an implementation recommendation. It did not include a working blockchain prototype, taxpayer interviews, or a measured intervention.The synthesis identifies tamper-evident records, transaction traceability, and distributed verification as possible technological advantages. Important constraints include Coretax’s existing centralized architecture, reported operational disruptions, integration costs, institutional and user readiness, data-governance risks, and uncertainty regarding applicable rules. Ongoing digital tax reform creates a potential policy opportunity, but the available literature cannot show that blockchain itself would remedy system latency, increase compliance, or raise Indonesia’s tax ratio.A small, independently assessed pilot focused on a defined function, such as tax-invoice verification, is more defensible than immediate system-wide implementation. Interoperability, privacy, cybersecurity, governance, legal authorization, and cost-effectiveness must be evaluated before wider deployment. The proposed pathway is a policy recommendation requiring empirical testing.
Co-Authors Aditya Bhaskoro Anne Andyani Pratiwi Azalia Zafira Baihaqie Bunga Asri Novita Darfin Go Arianto Darmawati, Deni Dhyaul Lail Lya Rahma Dian Octaviani Diana Frederica Diliana Dwi Wulan Septyorini Dimas Aris Setyawan Edelin Giska Luthfia Ega Christy Etty Murwaningsari Etty Murwaningsari Etty Murwaningsari Evi Bintang Marlina Hutapea Fatik Rahayu FETRIANI R.S. SEMBIRING Gladys Putri Lestari Lestari Hanifah Agusputri Hexana Sri Lastanti Kanitsorn Terdpaopong Kanitsorn Terdpaopong Kanitsorn Terdpaopong Kathy Kathy KHOMSIYAH KHOMSIYAH Lativa Lindung Dinagra Louise Cristine Sebayang Murtanto Murtanto Nanda Afriandi Nugroho Navara Nisha Aulia Nayla Valeska Neng Hestiana Nurhastuty Wardhani Orisa Paramiga Ladistra Pramesta Nisriinaa Nabiihah Putri Faradila Achmad R. Rosiyana Dewi Rahmat Handoyo Rosiyana Dewi Ruth Rogate Octaviani Santosa, Wahyuningsih Septiyana Flowerencya Sistya Rachmawati Slamet Wiyono Soeharjoto, Soeharjoto Vebryani Nur Kusumawati Wifa Arum Pramudityo Winda Kurnia Yehezkiel Valentino Yvonne Augustine Zhafira Primarta Visi