Al-MIKRAJ: Jurnal studi Islam dan Humaniora
Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora

Coretax dan Krisis Kepercayaan Digital: Analisis Wacana Kritis terhadap Narasi Modernisasi Pajak di Media Online

Mohd Bahaudin Ihsan (Universitas Pendidikan Ganesha)
I Nyoman Sudiana (Universitas Pendidikan Ganesha)
I Nengah Suandi (Universitas Pendidikan Ganesha)
I Putu Mas Dewantara (Universitas Pendidikan Ganesha)



Article Info

Publish Date
16 Jun 2026

Abstract

This article examines the discourse of Coretax as a digital tax modernization project in Indonesia by focusing on the tension between official narratives of integration, efficiency, and transparency and public/media narratives of disruption, error, data mismatch, and digital trust crisis. Using a qualitative approach with Critical Discourse Analysis, this study reviews selected online media texts, official public documents, press releases, and academic literature published between 2025 and 2026. The analysis employs Fairclough's three-dimensional model, supported by van Dijk's socio-cognitive perspective and van Leeuwen's legitimation framework. The findings show that Coretax is discursively constructed through three competing formations: modernization as technological necessity, disruption as administrative vulnerability, and recovery as institutional legitimation. The study argues that the crisis surrounding Coretax should not be interpreted merely as a technical problem, but as a discursive event that reveals the fragility of public trust in digital fiscal governance. Therefore, successful tax digitalization requires not only system stability but also transparent communication, accountable transition management, inclusive taxpayer assistance, and recognition of taxpayers as active civic subjects rather than passive users of technology.

Copyrights © 2026






Journal Info

Abbrev

almikraj

Publisher

Subject

Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Al-Mikraj: Jurnal Kajian Islam dan Humaniora Indonesia. Jurnal ini membahas tentang Studi Islam dan Humaniora. Kajian Islam memiliki ruang lingkup kajian yang cukup luas secara sistematis dan terintegrasi untuk mengetahui, memahami dan menganalisis secara mendalam hal-hal yang berkaitan dengan ...