Amkop Management Accounting Review (AMAR)
Vol. 5 No. 2 (2025): July - December

Analysis Of The Core Tax Digitalization Innovation System For The World Of Taxation For The Compliance Of Taxpayers Of North Sumatra Province

Maisyura, Dina (Unknown)
Syafina, Laylan (Unknown)
Nurwani, Nurwani (Unknown)



Article Info

Publish Date
22 Jul 2025

Abstract

Tax as one of the sources of state revenue which of course has great potential in financing national development. However, the problems of the people in North Sumatra arise due to the lack of efficiency in the taxpayer administration system because most people lack access to tax information. Therefore, this study aims to analyze the application of the Core Tax digitalization innovation system in the world of taxation for taxpayer compliance in North Sumatra Province. The study uses a descriptive qualitative approach with data collection techniques through documentation studies, secondary data analysis from DJP reports, and in-depth interviews with key informants, including tax instructors and operational employees of the tax office. Based on the results of the research that has been conducted, it can be concluded that the application of the Core Tax Administration System (CTAS) as a form of digital innovation in tax administration has had a positive impact on increasing efficiency, transparency, and ease of tax services in North Sumatra Province.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...