<![CDATA[Penelitian ini menganalisis penggunaan aplikasi Coretax dalam pelaporan pajak badan usaha dan mengidentifikasi kemudahan, manfaat, serta kendala yang dihadapi pengguna. Menggunakan pendekatan kualitatif deskriptif dengan kerangka Technology Acceptance Model (TAM), data dikumpulkan melalui wawancara dan observasi pada tiga CV di Sulawesi Utara. Hasil penelitian menunjukkan bahwa Coretax dapat meningkatkan efisiensi dan akurasi pelaporan pajak, meskipun masih ada kendala seperti kesulitan memahami menu aplikasi dan masalah teknis. Faktor pelatihan, stabilitas sistem, dan pengalaman pengguna mempengaruhi penerimaan aplikasi. Penelitian ini memberikan kontribusi untuk pemahaman implementasi sistem perpajakan digital dan masukan bagi Direktorat Jenderal Pajak serta pelaku usaha. This study analyzes the use of the Coretax application in corporate tax reporting and identifies the ease, benefits, and challenges experienced by users. Using a descriptive qualitative approach with the Technology Acceptance Model (TAM) framework, data were collected through interviews and observations at three CVs in North Sulawesi. The results show that Coretax has the potential to improve the efficiency and accuracy of tax reporting, although challenges such as difficulty understanding the application menu and technical issues still exist. Factors such as training, system stability, and user experience influence the acceptance of the application. This study contributes to understanding the implementation of digital tax administration systems and provides input for the Directorate General of Taxes and business actors.]]>
Copyrights © 2026
