JBIAM
Vol 1 No 3 (2025): Desember 2025

Efektivitas Penerapan Core Tax System dalam Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta) Tahun 2025)

Leman, Wahyu (Unknown)



Article Info

Publish Date
30 Dec 2025

Abstract

Digital transformation in the tax administration system is a strategic agenda of the Indonesian government to improve the effectiveness of tax management and taxpayer compliance. One of the main innovations is the implementation of the Core Tax System as an integrated system that manages the entire tax administration cycle digitally and in real-time (OECD, 2022). This study aims to analyze the effectiveness of the implementation of the Core Tax System in increasing taxpayer compliance at the Pratama Jakarta Tax Service Office (KPP) in 2025. The research uses a quantitative method with a survey approach. The research sample amounted to 120 taxpayers who were selected through simple random sampling techniques. Data was collected through a Likert scale-based questionnaire and analyzed using simple linear regression with the help of SPSS. The results of the study show that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance with a significance value of < 0.05 and a determination coefficient of 62%. These findings confirm that the digitalization of the tax system contributes significantly to increasing the formal and material compliance of taxpayers (Alm, 2019; Bird & Zolt, 2018).

Copyrights © 2025






Journal Info

Abbrev

jbiam

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

JBIAM: Journal Business Innovation, Accounting and Management adalah jurnal ilmiah yang ditinjau oleh mitra bestari (peer-reviewed) dan diterbitkan sebanyak tiga kali dalam setahun, yaitu pada bulan April, Agustus, dan Desember. Jurnal ini menjadi wadah bagi para peneliti, akademisi, dan praktisi ...