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Arry Irawan
Jurusan Akuntansi, Politeknik Negeri Bandung
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Analisis Persepsi dan Kepatuhan Wajib Pajak dalam mengimplementasikan Coretax pada PT X Wanda Dwi Clarisa; Arry Irawan
Indonesian Accounting Research Journal Vol. 6 No. 3 (2026): Vol. 6 No. 3 (2026): Indonesian Accounting Research Journal (June 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/iarj.v6i3.7028

Abstract

This study aims to describe taxpayer perceptions and compliance in implementing the Coretax system at PT X, a state-owned plantation and agribusiness company. A descriptive qualitative method with a case study approach was employed, using the Technology Acceptance Model (TAM), Theory of Planned Behavior (TPB), and Compliance Theory as the theoretical foundation. Data were collected through in-depth interviews, participant observation, and literature study involving three informants directly engaged in the company's tax administration. Data analysis followed the Miles and Huberman model, comprising data reduction, data display, and conclusion drawing/verification. The results show that taxpayers' perception of Coretax is generally positive, particularly regarding system integration and the reduction of repetitive data entry, although the ease of use varies depending on users' prior familiarity with digital tax systems. This variation, along with the complexity of the new system, drives a consistent need for further training among users. Taxpayer compliance following implementation is found to be high yet multidimensional, sustained largely by binding internal company policies and standard operating procedures rather than system reliability alone. However, a case of an administrative fine incurred despite timely data submission illustrates how technical disruptions can undermine formal compliance efforts that are otherwise driven by genuine organizational commitment. The main obstacles identified include system instability during peak reporting periods and processing interruptions that occur despite user readiness, which taxpayers address through adaptive strategies such as waiting for system recovery, internal coordination, and contacting the Directorate General of Taxes' helpdesk. These findings suggest that the effectiveness of Coretax implementation in large state-owned enterprises depends not only on technological readiness, but also on the strength of internal policy structures and organizational adaptability to external technical constraints.
Co-Authors Afriady, Arif Amelia Ramadayanti Annas Rahmat Ramadhani Barnas, Benny Dahtiah, Neneng Dian Imanina Burhany Endah Dwi Kusumastuti, Endah Dwi Euis Kania Fauziah Nadya Alfreda Gunawan Fiesty Utami Hastuti Hastuti Idzni Widianti Agustin Indah Pratiwi Ishak, Jouzar Farouq Jilan Haura Hanifa Luvita Putri Febriani Hakim Mia Rosmiati Mochamad Umar Mai Nuri Fitriani Putri Sekar Arum Arum Riauli Susilawaty Hutapea Rosa Dwi Andini Rudini Faina Dewi Salma Salsabila Sembiring, Etti Ernita Setiawan Setiawan Sulistia Suwondo SUMIYATI SUMIYATI Supriatna, Iyeh Tasha Nurafifah Tika Sundari Wanda Dwi Clarisa Yeti Apriliawati, Yeti