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All Journal Owner : Riset dan Jurnal Akuntansi
Artavia, Abrilla Hani
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Economics, Econometrics & Finance

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Implementasi Coretax terhadap Efisiensi Proses Administrasi Perpajakan dan Kepuasan Wajib Pajak di Era Digital: (Studi Kasus Di KPP Pratama Kediri) Artavia, Abrilla Hani; Kusumaningarti, Miladiah; Rahayu, Puji
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.v10i1.3044

Abstract

Starting in 2025, the integrated tax administration system (also known as Coretax) will be implemented in Indonesia with the aim of increasing the effectiveness and transparency of the country's tax administration system. The purpose of this study is to examine the effect of administrative process efficiency (y1) on taxpayer satisfaction (y2) after the implementation of Coretax (x). The method used is purposive sampling, with data collection techniques including observation, interviews, and documentation. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the large variable of administrative process efficiency (Y1) has a more dominant effect on the level of taxpayer satisfaction (Y2) after the implementation of Coretax (X), that the administrative process efficiency (Y1) has a more dominant effect. The implications of this study are to encourage taxpayer digital literacy so that services become faster and more effective.
Co-Authors Kusumaningarti, Miladiah Puji Rahayu