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All Journal Tangible Journal Jurnal Aktiva : Riset Akutansi dan Keuangan Seminar Nasional Pengabdian Kepada Masyarakat Bata Ilyas Journal of Accounting Vokatek : Jurnal Pengabdian Masyarakat Ininnawa: Jurnal Pengabdian Masyarakat Rahmah Annusfy
Mushoddiq Rahman, Ahmad Nashiruddin
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Persepsi Wajib Pajak Orang Pribadi terhadap Penerapan Coretax Administration System (CTAS) dalam Optimalisasi Penerimaan Pajak di KPP Pratama Makassar Selatan Idris, Hariany; Sangkala, Masnawaty; Rahman, Ahmad Nashiruddin Mushoddiq; Ginting, Chris Dayanti Br
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.700

Abstract

This study aims to examine the perceptions of individual taxpayers regarding the implementation of the Coretax Administration System (CTAS) in optimizing tax revenue at the South Makassar Tax Office (KPP). This study focuses on taxpayer digital literacy and tax compliance costs, both partially and simultaneously, as well as their influence on tax revenue optimization. The research sample consisted of 100 individual taxpayers registered at the South Makassar Tax Office, selected using purposive sampling. Data were collected through documentation and analyzed using classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²). The results show that taxpayers' digital literacy has a significant positive effect on tax revenue optimization, indicating that the better taxpayers' digital understanding, the higher their compliance in tax reporting, which supports tax revenue optimization. In addition, tax compliance costs also have a positive effect on tax revenue, with lower compliance costs increasing the likelihood of tax revenue optimization. Overall, this study shows that both variables have a significant contribution to tax revenue optimization efforts.
Co-Authors Adriansyah Adriansyah Adriansyah Andi Faisal Anisa Anisa Anisatun Humayrah Rais Bahri, Nur Alim Br. Ginting S, Chris Br. Ginting S, Chris Dayanti Dayanti Br Ginting, Chris Ginting, Chris Dayanti Br. Ginting, Wahyudi Pialanta Hamzah, Hajrah Hariany Idris Ismi Nur Maharani Azis Khairati, Miftah Isra Lamo, Muh. Luthfi Meyliani, Athiva Mustafa, Annisa Maulidya Nazwar, Muh. Naufal Nurhidayana, Nurhidayana Permadi, Indra Putra Gafur, Apritama Ryketeng, Masdar Samsinar Samsinar Samsinar Sangkala, Masnawaty Selvina Syam Yunita Yusuf, Yulia