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All Journal Journal of Accounting and Investment JIA (Jurnal Ilmiah Akuntansi) Organum: Jurnal Saintifik Manajemen dan Akuntansi Tasharruf: Journal Economics and Business of Islam Solusi: Jurnal Kajian Ekonomi dan Bisnis Balance : Jurnal Akuntansi dan Manajemen International Journal of Applied Business and International Management Journal of International Conference Proceedings Jurnal Akuntansi Manado (JAIM) E-JURNAL AKUNTANSI
Hisky Ryan Kawulur
Universitas Negeri Manado
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Penggunaan Aplikasi Coretax Pada Pelaporan Pajak Badan Usaha Di Sulawesi Utara Nurul Faiyah; Miryam P. Lonto; Hisky R. Kawulur
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1416

Abstract

Penelitian ini menganalisis penggunaan aplikasi Coretax dalam pelaporan pajak badan usaha dan mengidentifikasi kemudahan, manfaat, serta kendala yang dihadapi pengguna. Menggunakan pendekatan kualitatif deskriptif dengan kerangka Technology Acceptance Model (TAM), data dikumpulkan melalui wawancara dan observasi pada tiga CV di Sulawesi Utara. Hasil penelitian menunjukkan bahwa Coretax dapat meningkatkan efisiensi dan akurasi pelaporan pajak, meskipun masih ada kendala seperti kesulitan memahami menu aplikasi dan masalah teknis. Faktor pelatihan, stabilitas sistem, dan pengalaman pengguna mempengaruhi penerimaan aplikasi. Penelitian ini memberikan kontribusi untuk pemahaman implementasi sistem perpajakan digital dan masukan bagi Direktorat Jenderal Pajak serta pelaku usaha.   This study analyzes the use of the Coretax application in corporate tax reporting and identifies the ease, benefits, and challenges experienced by users. Using a descriptive qualitative approach with the Technology Acceptance Model (TAM) framework, data were collected through interviews and observations at three CVs in North Sulawesi. The results show that Coretax has the potential to improve the efficiency and accuracy of tax reporting, although challenges such as difficulty understanding the application menu and technical issues still exist. Factors such as training, system stability, and user experience influence the acceptance of the application. This study contributes to understanding the implementation of digital tax administration systems and provides input for the Directorate General of Taxes and business actors.
Co-Authors Andrea Renyaan Arie Frits Kawulur Arum Prastiwi Arum Prastiwi Demar Kala Desi Utami Imam Subekti Jaqueline E.M Tangkau Jesinta Miralda Noralita Maleong Johny Manaroinsong Kala, Demar Kholilah Kholilah Kosasih, Diah Linda A. O. Tanor Meidy Santje Selvy Kantohe Miryam Pingkan Lonto Noula Mawitjere Noula Sandra Mawitjere Nurul Faiyah Olivia Thalia Pandaleke Sari Atmini Sari Atmini Sisilia Kellah Tinneke Evie Meggy Tinneke Evie Meggy Sumual