Jurnal Ekonomi, Akuntansi dan Perpajakan
Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)

Pengaruh Implementasi Core Tax System terhadap Kepatuhan Wajib Pajak di Indonesia

Yosafath Laksana (Unknown)
Lorina Siregar Sudjiman (Unknown)



Article Info

Publish Date
14 May 2026

Abstract

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

Copyrights © 2026






Journal Info

Abbrev

JEAP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan ...