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All Journal TOFEDU: The Future of Education Journal
Muliawati, Kristina Ika
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Education Languange, Linguistic, Communication & Media Mathematics Other

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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.
The Capitalization Training for MSMEs Actors in Waringin Jaya Village, Bojonggede Subdistrict, Bogor Regency Ruhiyat, Endang; Sugiyanto, Sugiyanto; Sukmana, Eka; Mariati, Mariati; Hayati, Siti; Muliawati, Kristina Ika
The Future of Education Journal Vol 5 No 1 (2026): IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1573

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, contributing significantly to GDP and employment. However, MSMEs, particularly in West Java Province, still face serious challenges, particularly related to financial management and access to capital. Many MSMEs fail due to limited capital and knowledge in financing and preparing simple financial reports. Adequate financial reports are essential for obtaining financing and business expansion. This Community Service (PKM) activity aims to increase the scale of MSME businesses in Waringin Jaya Village, Bojonggede District, Bogor Regency, by providing assistance in accessing capital and preparing simple financial reports. The PKM implementation method involves an initial survey to identify MSME needs, followed by direct assistance using a prepared module. This assistance is divided into four sessions: an explanation of capital access requirements, preparing simple financial reports, preparing simple sales reports, and a question and answer session. The results of the activity indicate that MSMEs gain a better understanding of credit requirements, capital sources, and how to prepare efficient financial reports and simple sales reports. The positive response from participants indicated that the information and insights provided were very helpful in developing their businesses. It is hoped that this increased understanding will facilitate MSMEs' access to capital, enable business expansion, create new jobs, and ultimately support local economic growth.
Co-Authors Farras, Atha Hayati, Siti Mariati Mariati Nofryanti, Nofryanti Ruhiyat, Endang Sugiyanto - Sukmana, Eka Yuliana, Vinka