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Analisis Penerapan Penggunaan Aplikasi Coretax pada Pemerintah Kabupaten Sukabumi Rahmawati, Annisa; Romli, Romli
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11588

Abstract

The Indonesian government continues to promote the modernization of tax administration through digital systems, one of which is the Core Tax Administration System (Coretax). This system is expected to enhance efficiency, transparency, and tax compliance, including within the public sector. This study aims to analyze the implementation of the Coretax application in the administration and reporting of Monthly Tax Returns (SPT Masa) by regional government expenditure treasurers in the Sukabumi Regency Government, as well as to identify the challenges encountered during its implementation.This research adopts a qualitative approach using field studies and literature reviews. Data were collected through in-depth interviews with expenditure treasurers from several Regional Government Work Units (SKPD) and through document analysis related to tax reporting. Data analysis was conducted descriptively, referring to the Technology Acceptance Model (TAM) and the Slippery Slope Framework to examine user perceptions, system utilization, and implications for tax reporting compliance.The findings indicate that the implementation of Coretax in the Sukabumi Regency Government has not yet been fully optimized. Several challenges were identified, including system access disruptions, application instability, limited user understanding, and insufficient technical socialization and assistance. These issues have led to delays in Monthly Tax Return reporting, discrepancies in tax data, and obstacles in financial disbursement processes and revenue-sharing fund distribution. Nevertheless, Coretax demonstrates significant potential to support orderly tax administration if accompanied by system improvements and strengthened human resource capacity.The study concludes that the successful implementation of Coretax is influenced not only by technological aspects but also by user readiness, organizational support, and continuous assistance strategies. The results of this study are expected to provide valuable input for local governments and the Directorate General of Taxes in improving the implementation of Coretax within the public sector.
Co-Authors . Apriansyah Achmad Fauzi Adi, Patria Prasetio Agung Mataram Agus Hitopa Sukma Al-Faritzie, Hariman Alfi Julizun Azwar, Alfi Julizun Ali, Mukti Alihan Satra, Alihan Amrifan Saladin Mohruni Angelia, Filda Anissa Yuniar Larasati Annisa Rahmawati Athillah, Muhammad Alif Awansyah, Awansyah Azhira, Furi Azzarkoni, Anwar Soleh Barizki, Rezzi Nanda Berlian, Rizky Brutu, Dur Dadan Sundara Dapingga, Syfa Putri David Chandra Delila Rambe, Delila Dewi Rawani Diah Kusuma Pratiwi Dwi Haryanti, Dwi Dwi Jayanti Dzaky, Vicky Effendi, Sairul Eka Satria, Eka Fatoni , Zulkarnain Febianti, Aisyah Filda Angellia Firdaus Firdaus Firmansyah Firmansyah Ghinatajaya , Labib Gunarsih, Sabela Shalihati Gunawan Gunawan Hakim, Ichsanul Hendri Chandra Herison, Herison Hidayat, M Rizky HIDAYATI, BAITI Ibrahim Fikma Edrisy Ibrahim Ibrahim Imam Akbar, Imam Iswahyu Pranawukir Junias Robert Gultom Karmin Karmin, Karmin Kiki Mikail, Kiki Lestari, Dwi Indah Mahendra, Nanda Yusril Mardiana Mardiana Marlina Maryani, Neni Mayang Riyantie, Mayang Misnan, Misnan Mochammad Imron Awalludin Muhammad Adil, Muhammad Mukhlisin, Latutik Mustaqim, Ardian Muvidha, Nursyafa Nanda Yusril Mahendra Obing Zaid Sobir Otoman Otoman, Otoman Padila Padila, Padila Praja Dilla Atos Pratama, Rizki Dinar Purwanto Putra, Dicky Pratama Putri, Fenoria Qodariah Barkah R.Budi Hendaris Raden Mohamad Herdian Bhakti Rahman R.Z, Ali Ramadianti, Salsa Shabrina Rasid , M. Rita Maria Veranika, Rita Maria Rizki Indrawan Rizkiawan, Muhammad Afif Rr. Rina Antasari Rudi Laksono Sabriyanti, Nabila Safitri, Tami Safitri Salsabilla, Dalfinta Nadya Shebira, Hani Silvana Syah Sumarna, Herlin Sundari, Ella Suryana, Didi Syafei, Syafei Syaifullah, Akhmad Syamsul Rizal Taufikurrahman Taufikurrahman Utami, Nurhabibah Paramitha Eka Vicky Dzaky Cahaya Putra Widagdo, Tri Wijaya , Aji Pangestu Wijaya, Idmar Wiwi Hartika Wulandari, Ningtyas Mardita Yuniar L, Anisa Yusuf, Hambali Zara Tania Rahmadi