<![CDATA[Tujuan Penelitian: untuk menganalisis penerapan Core Tax Administration System (CTAS) pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) serta dampaknya terhadap efisiensi dan transparansi administrasi perpajakan.Metode Penelitian: pendekatan kualitatif dengan analisis SWOT untuk mengidentifikasi kekuatan, kelemahan, peluang, dan ancaman dalam implementasi CTAS.Originalitas/Novelty: Penelitian ini mengangkat kebaruan dengan fokus pada integrasi teknologi digital dalam administrasi perpajakan UMKM yang belum banyak dikaji secara mendalam, serta menilai efektivitas sistem CTAS dalam meningkatkan kepatuhan pajak melalui mekanisme self-assessment dan modul digital seperti e-Filing, e-Billing, dan e-Registration.Hasil Penelitian: Hasil penelitian menunjukkan bahwa CTAS memberikan kontribusi positif dalam mempercepat proses pelaporan dan pembayaran pajak, meningkatkan akurasi data, serta mengurangi ketergantungan pada intervensi manual. Dukungan pemerintah melalui pelatihan dan infrastruktur teknologi yang memadai menjadi faktor kunci keberhasilan, meskipun tantangan seperti rendahnya literasi digital dan resistensi terhadap perubahan masih perlu diatasi.Implikasi: Implikasi dari penelitian ini menekankan pentingnya pengembangan sistem yang lebih user-friendly, peningkatan pelatihan berkelanjutan, serta pemerataan akses teknologi untuk mendukung transformasi digital perpajakan UMKM secara menyeluruh dan berkelanjutan. Research Objective: to analyze the application of the Core Tax Administration System (CTAS) to Micro, Small, and Medium Enterprises (MSMEs) and its impact on the efficiency and transparency of tax administration.Research Method: a qualitative approach with SWOT analysis to identify strengths, weaknesses, opportunities, and threats in the implementation of CTAS.Originality/Novelty: This study raises novelty by focusing on the integration of digital technology in MSME tax administration that has not been studied in depth, as well as assessing the effectiveness of the CTAS system in improving tax compliance through self-assessment mechanisms and digital modules such as e-Filing, e-Billing, and e-Registration.Research Results: The results show that CTAS makes a positive contribution in speeding up the tax reporting and payment process, improving data accuracy, and reducing reliance on manual interventions. Government support through training and adequate technology infrastructure is a key factor in success, although challenges such as low digital literacy and resistance to change still need to be addressed.Implications: The implications of this study emphasize the importance of developing a more user-friendly system, improving continuous training, and equitable access to technology to support the digital transformation of MSME taxation in a comprehensive and sustainable manner.]]>
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