TOFEDU: The Future of Education Journal
Vol 4 No 6 (2025)

The Role of Digital Coretax Technology in Enhancing Corporate Income Tax Compliance

Khusniah, Widatul (Unknown)
Merbaka, Zakiyyah Riris (Unknown)
Pahala, Indra (Unknown)
Wahono, Puji (Unknown)



Article Info

Publish Date
11 Jun 2025

Abstract

This study aims to examine the role of the Digital Coretax system in improving Corporate Income Tax (CIT) compliance in Indonesia. The methodology employed is a literature review by analyzing various academic sources, tax regulations, and official reports and publications from the Directorate General of Taxes (DGT). The findings indicate that the implementation of Digital Coretax has had a positive impact on tax administration efficiency, increased reporting transparency, and enhanced monitoring of corporate taxpayer compliance through digital-based data integration and risk analysis. However, challenges such as technological infrastructure readiness, users’ digital literacy, and inter-agency coordination still influence the system’s effectiveness. Therefore, this study concludes by emphasizing the importance of strengthening regulatory support, providing continuous education for taxpayers and tax officers, and optimizing system features to achieve sustainable tax compliance.

Copyrights © 2025






Journal Info

Abbrev

journal

Publisher

Subject

Education Languange, Linguistic, Communication & Media Mathematics Other

Description

TOFEDU Journal is a scientific journal related to research results, conceptual studies, critical/comprehensive studies in the field of education. The results of the work of the researchers are expected to make a positive contribution in the field of education in order to achieve equitable, inclusive ...