Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal TOFEDU: The Future of Education Journal
Farras, Atha
Unknown Affiliation
Education Languange, Linguistic, Communication & Media Mathematics Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Improving Tax Understanding for MSMEs in the Waringinjaya Village, the Bojonggede Subdistrict, Bogor Regency Farras, Atha; Hayati, Hikmahtul; Yuliana, Vinka; Silvia, Silvia; Rosini, Iin; Kusumaningsih, Ani
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1274

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the national economy, but still face challenges in terms of understanding and compliance with tax regulations. This Community Service Program is organized with the aim of improving the understanding and tax compliance levels of MSME actors in Waringinjaya Village, Bojonggede Subdistrict, Bogor Regency. The approach used includes preliminary surveys through field observations and interviews, tax education and socialization activities, technical training on tax calculation, as well as post-activity evaluation through the distribution of questionnaires and in-depth interviews. The material provided includes the basic concepts of tax obligations, types of taxes imposed on MSMEs, tax sanctions, and the implementation of Final Income Tax (PPh) for MSMEs based on Government Regulation Number 23 of 2018, which has been refined through Government Regulation Number 55 of 2022. The results of the program show a significant increase in the participants' understanding of tax obligations, with at least 80% of participants achieving a basic understanding of tax duties. Furthermore, MSME actors' awareness of the importance of financial record-keeping and systematic business administration has also improved. This program has had a positive impact on encouraging tax compliance based on awareness and strengthening the sustainable management capacity of MSMEs.
The Implementation of the CoreTax System to Improve the Performance of Withholding Tax Certificate (Bupot) Preparation for Article 21 Income Tax: A Qualitative Approach Farras, Atha; Muliawati, Kristina Ika; Yuliana, Vinka; Nofryanti, Nofryanti
The Future of Education Journal Vol 4 No 9 (2025): #1
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v4i9.1339

Abstract

The implementation of the Core Tax Administration System (CTAS), also known as CoreTax, represents a strategic initiative by the Directorate General of Taxes to carry out the digital transformation of tax administration in order to improve the national tax ratio. This study aims to analyze the benefits, advantages, and challenges in the implementation of the CoreTax system, particularly with regard to the operational effectiveness of issuing Withholding Tax Certificates (Bukti Potong/Bupot) for Article 21 Income Tax. The research employed a descriptive qualitative method with a case study approach conducted at a Tax Consulting Office in South Tangerang, where data were collected through direct observation and structured interviews with five tax consultant staff members. The findings indicate that CoreTax significantly enhances performance by strengthening Perceived Ease of Use (PEOU) after the initial adaptation phase, supported by automated data input features such as XML import and pre-populated data that effectively mitigate the risk of human error. The integration of multiple modules within a single platform also provides a digital audit trail that supports transparency and reporting time efficiency. However, field findings reveal that the efficiency benefits of CoreTax remain conditional due to infrastructure constraints, particularly server instability (downtime and query timeouts) during peak reporting periods. Therefore, strengthening technological infrastructure, optimizing cloud scaling, and providing offline draft features are necessary to maintain platform reliability and to support sustainable taxpayer compliance.
Co-Authors Hayati, Hikmahtul Kusumaningsih, Ani Muliawati, Kristina Ika Nofryanti, Nofryanti Rosini, Iin Silvia Silvia Yuliana, Vinka