Owner : Riset dan Jurnal Akuntansi
Vol. 10 No. 1 (2026): Article Research January 2026

Implementasi Coretax terhadap Efisiensi Proses Administrasi Perpajakan dan Kepuasan Wajib Pajak di Era Digital: (Studi Kasus Di KPP Pratama Kediri)

Artavia, Abrilla Hani (Unknown)
Kusumaningarti, Miladiah (Unknown)
Rahayu, Puji (Unknown)



Article Info

Publish Date
15 Jan 2026

Abstract

Starting in 2025, the integrated tax administration system (also known as Coretax) will be implemented in Indonesia with the aim of increasing the effectiveness and transparency of the country's tax administration system. The purpose of this study is to examine the effect of administrative process efficiency (y1) on taxpayer satisfaction (y2) after the implementation of Coretax (x). The method used is purposive sampling, with data collection techniques including observation, interviews, and documentation. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the large variable of administrative process efficiency (Y1) has a more dominant effect on the level of taxpayer satisfaction (Y2) after the implementation of Coretax (X), that the administrative process efficiency (Y1) has a more dominant effect. The implications of this study are to encourage taxpayer digital literacy so that services become faster and more effective.

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Journal Info

Abbrev

owner

Publisher

Subject

Economics, Econometrics & Finance

Description

Owner (Riset dan Jurnal Akuntansi) adalah jurnal akademik yang berlandaskan nilai nilai keilmiahan. Owner diterbitkan 2 kali dalam setahun dengan periode Februari dan Agustus dipublikasikan oleh Program Studi Akuntansi Perguruan Tinggi Politeknik Ganesha Medan. Ruang Lingkup : Akuntansi Keuangan; ...