Socio-political Communication and Policy Review
Vol. 2 No. 5 (2025)

Implementasi Sistem Coretax dalam digitalisasi sistem perpajakan Indonesia: Studi Kasus Bidang Keberatan, Banding, dan Pengurangan Kanwil DJP Jakarta Pusat

Abigail, Christea Nicole (Unknown)
Wijaya, Komang Adi Sastra (Unknown)



Article Info

Publish Date
27 Jul 2025

Abstract

This study examines the implementation of the Coretax Integrated Tax Administration System in the digitalization of Indonesia’s tax system, focusing on a case study of the objection, appeal, and reduction units at the Regional Office of the Directorate General of Taxes in Central Jakarta. Coretax is an integrated tax system based on information technology designed to simplify administrative processes, increase transparency, and accelerate tax services. This research uses a qualitative approach to analyze the effectiveness of Coretax in improving the handling of tax disputes as well as the technical and operational challenges encountered during implementation. The results indicate that Coretax enhances the efficiency and accountability of tax services, although there are still system-related issues that require continuous improvement. This study provides recommendations for strengthening technological infrastructure and human resource training to ensure the digitalization of taxation through Coretax runs optimally and supports national tax reform. Abstrak Penelitian ini mengkaji implementasi Sistem Inti Administrasi Perpajakan (Coretax) dalam digitalisasi sistem perpajakan Indonesia, dengan fokus studi kasus pada bidang keberatan, banding, dan pengurangan di Kantor Wilayah Direktorat Jenderal Pajak Jakarta Pusat. Coretax merupakan sistem perpajakan terintegrasi berbasis teknologi informasi yang dirancang untuk menyederhanakan proses administrasi, meningkatkan transparansi, dan mempercepat layanan perpajakan. Penelitian ini menggunakan pendekatan kualitatif untuk menganalisis efektivitas Coretax dalam memperbaiki proses penanganan sengketa pajak serta tantangan teknis dan operasional yang dihadapi selama implementasi. Hasil penelitian menunjukkan bahwa Coretax mampu meningkatkan efisiensi dan akuntabilitas pelayanan perpajakan, namun masih terdapat kendala sistem yang memerlukan perbaikan berkelanjutan. Studi ini memberikan rekomendasi untuk penguatan infrastruktur teknologi dan pelatihan sumber daya manusia agar digitalisasi perpajakan melalui Coretax dapat berjalan optimal dan mendukung reformasi perpajakan nasional. Kata Kunci: Coretax, Direktorat Jenderal Pajak, Sistem Perpajakan, Efektivitas

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Journal Info

Abbrev

shkr

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Socio political Communication and Policy Review is an academic journal that focuses on research and analysis in the fields of social, humanities, communication, and policy. The journal aims to be an intellectual platform that provides a platform for researchers, academics, and practitioners to share ...