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Putri, Desta Alya
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Economics, Econometrics & Finance

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PERSEPSI DIGITALISASI SISTEM ADMINISTRASI CORETAX OLEH KONSULTAN PAJAK DALAM MENINGKATKAN PENERIMAAN PAJAK DI INDONESIA Tanjung, Riani; Putri, Desta Alya; Elisabeth, Christine Riani
JAMER : Jurnal Akuntansi Merdeka Vol. 6 No. 2 (2025): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v6i2.146

Abstract

This study explores the perceptions of tax consultants regarding the Coretax Administration System, a new taxation system introduced by the Directorate General of Taxes in late 2024 to facilitate tax compliance and improve state revenue. Using a qualitative approach and primary data collected through structured interview questionnaires, the findings indicate that the system significantly assists tax consultants in performing their duties. However, unstable server performance remains a notable challenge. Overall, the system is perceived to have substantial potential to support the enhancement of national tax revenue.
Co-Authors Elisabeth, Christine Riani Tanjung, Riani