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All Journal Jurnal Akuakultur Indonesia Muqtasid: Jurnal Ekonomi dan Perbankan Syariah Abdi Jurnal Publikasi Jurnal Penelitian Gudang Jurnal Multidisiplin Ilmu Buletin Ilmiah Ilmu Komputer dan Multimedia (BIIKMA) Al-Ibnor : Jurnal Kependidikan Ngabekti: Jurnal Pengabdian kepada Masyarakat LITERA: Jurnal Ilmiah Multidisiplin Jurnal Bisnis dan Pembangunan Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Ahmad Baihaqi
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Refleksi Efektivitas Penerapan Coretax dalam Sistem Perpajakan Indonesia Ahmad Baihaqi; Liris Kristina
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6874

Abstract

Digital transformation in tax administration has become a strategic step to improve the effectiveness of tax management and taxpayer compliance. The Indonesian government has developed the Core Tax Administration System (Coretax) as an integrated core system aimed at strengthening national tax governance through data integration and improved administrative efficiency. The implementation of this system is expected to support the modernization of tax administration and enhance the quality of services provided to taxpayers. However, the effectiveness of Coretax implementation still requires comprehensive study to understand the challenges and implications in the practice of tax administration in Indonesia. This study employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews with tax officials, tax practitioners, and taxpayers, as well as documentation studies of regulations and policy reports related to Coretax. Data analysis was conducted using thematic analysis to identify patterns and challenges in system implementation. The results show that Coretax contributes to data integration, administrative efficiency, and the strengthening of tax governance. However, its implementation still faces challenges related to infrastructure readiness, human resource capacity, and the level of taxpayer trust.
Co-Authors Achmad Fadhilah Shidiq Ahmad Muhamad Mustain Nasoha Akhmad Berkatillah Alfi Ardiansyah Amalia Sutriana Ananda Zahratun Nisa Arif Chasanul Muna Ary Setyawan Ashfiya Nur Atqiya Atin Suprihatni Chakra Yoga Pambayun Dina Amelia Djumari Djumari Erfan Maulana Habib Rahadian Hafizuddin Hafizuddin Ida Ayu Putu Sri Widnyani Iwan Hasri Khairunnisa Musari Khamsatun Liris Kristina M. Saepul Azis M. Yahya Ma’mun Mutho’ Marisa Mia Nurazizah Muhammad Mujahed Muhammad Rifqi Saifulloh Muhammad Ulul Albab Noor Azizah Nor Sa’adah Nurliana Rahmatullah Ramadhan Fardien Hasan Rizal Muhamad Ikhwanudin Ady Saprudin Solly Aryza Wahyu Sugiyanto