Jurnal Akuntansi dan Keuangan
Vol 14 No 1 (2025): Jurnal Akuntansi dan Keuangan

IMPLEMENTASI CORE TAX ADMINISTRATION SYSTEM SEBAGAI UPAYA MENDORONG KEPATUHAN WAJIB PAJAK UMKM

M, RINTO RAHMAD (Unknown)



Article Info

Publish Date
31 Jul 2025

Abstract

This study aims to analyze the implementation of the coretax application in improving tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a qualitative approach, this study evaluates the effectiveness of the coretax application through in-depth interviews with users and secondary data analysis. The results show that coretax is able to simplify the tax reporting process for MSMEs through automation features, data integration, and comprehensive user guides. The application has a positive impact on increasing taxpayer compliance by reducing reporting errors and speeding up the filing process. However, this study also found several obstacles, such as low digital literacy among users and the need for additional training. Based on these findings, several strategic recommendations are provided to enhance the adoption and effectiveness of the coretax application in the future

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...