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All Journal Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Akuntansi dan Keuangan
I Dewa Agung Nanditiya Putra
Politeknik Negeri Bali
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Dilema Green Tax Administration: Studi Kasus Pendampingan BALAPIN dalam Navigasi Sistem Coretax 2026 I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya; Ni Made Mega Abdi Utami
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7386

Abstract

The transformation of tax administration in Indonesia through the implementation of the Coretax Administration System (Coretax), which began in 2025, marks a significant step in the modernization of digital tax systems. This implementation started to have a direct impact on the Annual Tax Return (SPT) reporting process in 2026 for the 2025 fiscal year.  However, this transition also presents adaptation challenges for taxpayers in understanding the new interface and reporting procedures. This study aims to analyze taxpayer adaptation to the Coretax system and explore the role of the Bantu Lapor Pajak Integrasi (BALAPIN) program as an assistance mechanism for annual tax return reporting at Politeknik Negeri Bali. This research employs a qualitative case study approach through participatory observation and interviews conducted during the assistance activities. The findings reveal that taxpayers still encounter several administrative challenges, including difficulties in navigating the system, understanding certain tax status regulations, and managing the complexity of reporting income and assets. The involvement of tax volunteers and supervising lecturers in the BALAPIN program helps bridge tax literacy gaps and improve taxpayers’ understanding of the reporting process. These findings indicate that the success of digital tax administration depends not only on technological advancement but also on adequate literacy support and assistance mechanisms for users.
Optimalisasi Beban Pajak Wajib Pajak Orang Pribadi melalui Pemilihan Status Perpajakan Made Andy Pradana Sukarta; I Dewa Agung Nanditiya Putra; Ni Kadek Cahya Dwi Utami; I Wayan Adnyana; I Gede Nata Mintara
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7378

Abstract

This study aims to analyze the optimization of individual income tax (PPh) burden through the selection of tax filing status, namely joint filing (KK) and separate filing (PH/MT), in the Indonesian taxation system. The research employs a descriptive quantitative approach using a comparative simulation method based on variations in income distribution between spouses. The data used are secondary data derived from prevailing tax regulations, including progressive income tax rates and non-taxable income thresholds (PTKP). The results indicate that the efficiency of tax status selection is conditional. In cases where the wife earns income from a single employer, joint filing (KK) is more advantageous, as the wife’s income is treated as effectively final and does not significantly increase the progressive tax burden. Conversely, when income is derived from multiple sources or includes non-final income components, the difference between joint and separate filing tends to be insignificant in terms of tax payable. These findings highlight that the choice of tax filing status should be determined analytically by considering income structure, marginal tax rates, and applicable tax regulations. This study contributes both practically, by providing guidance for taxpayers in optimizing their tax burden, and theoretically, by enriching the literature on individual tax planning strategies.
Peran Sistem Core Tax dalam Meningkatkan Efektivitas Pengelolaan Pelaporan Pajak di KKP XYZ I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.9041

Abstract

This study aims to identify the challenges faced by XYZ Firm in the tax reporting process using the Core Tax system, and to evaluate the solutions implemented to address those challenges. Core Tax, introduced by the Directorate General of Taxes (DGT), seeks to modernize Indonesia’s tax administration by enhancing efficiency and transparency. However, issues such as system downtime, user adaptation difficulties, and data inconsistencies emerged during its implementation. Through interviews and surveys with tax consultants and employees at XYZ, this study found that a lack of training and outreach was a key obstacle. In response, XYZ implemented intensive training programs, leveraged technology, and improved communication with the DGT to receive technical support. The findings indicate that although challenges persist, the implemented solutions have enhanced the effectiveness of the tax reporting process. This research is expected to provide valuable insights for the development of Indonesia’s tax system and offer practical recommendations for further improvements in the implementation of Core Tax
Co-Authors Gede Teguh Prasetya Muttiwijaya Gede Teguh Prasetya Muttiwijaya I Gede Nata Mintara I Wayan Adnyana Ni Kadek Cahya Dwi Utami Ni Made Mega Abdi Utami