Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Innovative and Creativity
Dini Aryani
Universitas Nusa Putra
Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH IMPLEMENTASI CORETAX SYSTEM TERHADAP TRANSPARANSI DAN AKUNTABILITAS WAJIB PAJAK Gusna Ratna Puspita; Dini Aryani
Journal of Innovative and Creativity (Joecy) Vol. 6 No. 2 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i2.12158

Abstract

This study aims to examine the impact of implementing the Coretax System on the accountability and transparency of taxpayers. Utilizing a quantitative approach with a survey method, data were gathered from 50 taxpayer respondents selected through random sampling. Data analysis was performed using simple linear regression technique with IBM SPSS version 25 software. The research findings indicate that the standardization of the Coretax System contributes positively and significantly to taxpayer transparency (regression coefficient = 0.720; tstatistic = 16.693; sig. = 0.000). A positive and significant effect was also found on the accountability variable (regression coefficient = 0.653; tstatistic = 12.238; sig. = 0.000). Based on the coefficient of determination test, this system contributes 85.3% to transparency and 75.7% to accountability. Overall, the integration of the Coretax System is proven effective in strengthening information disclosure while fostering a sense of responsibility among taxpayers in complying with fiscal regulations.
Co-Authors Gusna Ratna Puspita