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All Journal Owner : Riset dan Jurnal Akuntansi Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan
Pratama, Irvan Bayu
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Economics, Econometrics & Finance

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The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review Karlinah, Lady; Sari, Hotma Glorya Ika; Sugondo, Liem Yan; Pratama, Irvan Bayu
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025): OKTOBER
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

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Abstract

This study aims to systematically review the implementation of the Core Tax System in Indonesia as part of the national tax reform agenda. The research method employed is a Systematic Literature Review (SLR) by examining articles, reports, and relevant documents from various academic databases and official sources covering the period of 2018–2025. The literature selection process was conducted based on inclusion and exclusion criteria using the PRISMA approach (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), resulting in a set of studies analyzed thematically. The findings indicate that the implementation of the Core Tax System in Indonesia is shaped by four key themes: (1) technological readiness and digital infrastructure, (2) human resource capacity and competence, (3) regulatory and policy support, and (4) the impact on tax administration effectiveness and taxpayer compliance. While the system offers significant opportunities to enhance transparency and efficiency, the literature also highlights challenges such as limited digital literacy, resistance to change, and technical risks in the digitalization process. This study emphasizes that the success of the Core Tax System is determined not only by technical aspects but also by change management, public communication, and stakeholder engagement. The literature suggests several recommendations, including strengthening infrastructure, improving human resource capacity, and ensuring consistent policies to guarantee the sustainability of tax reform in Indonesia.
Digitalisasi Akuntansi dan Transformasi Nilai Budaya: Adaptasi Sosial UMKM di Kota Tangerang Lawita, Florencia Irena; Wicaksono, Dading Damas Ario; Yanto, Teguh; Pratama, Irvan Bayu; Yolanda, Eveline Mischeilla
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2867

Abstract

This study aims to examine how accounting digitization contributes to cultural value transformation and social adaptation among Micro, Small, and Medium Enterprises (MSMEs) in Tangerang City. The focus of the study lies on the determining factors of adoption, such as financial and digital literacy, perceived benefits, infrastructure availability, and implementation costs. The research method used is a qualitative approach through in-depth interviews with a number of MSME actors from various business sectors. The results show that digital literacy is a key factor in increasing MSME actors' understanding of the use of accounting applications. Overall, this study confirms that the success of accounting digitization in MSMEs does not only depend on technological aspects, but also on social support, cultural adaptability, and policies that support digital inclusiveness. These findings are expected to provide practical contributions to the development of MSME empowerment strategies and enrich the literature on the integration of technology and culture in accounting practices.
Co-Authors Florencia Irena Lawita Ika Sari, Hotma Glorya Karlinah, Lady Sugondo, Liem Yan Wicaksono, Dading Damas Ario Yanto, Teguh Yolanda, Eveline Mischeilla