SENTRI: Jurnal Riset Ilmiah
Vol. 5 No. 6 (2026): SENTRI : Jurnal Riset Ilmiah, Juni 2026

Transformasi Digital Perpajakan dan Kepercayaan Publik: Studi Bibliometrik Terhadap Implementasi Coretax

Endry Iriawanto (Universitas Nasional)
Heni Jusuf (Universitas Nasional)



Article Info

Publish Date
30 Jun 2026

Abstract

The introduction of Coretax in 2025 marks a pivotal moment in Indonesia's tax administration, representing a broader shift toward digital transformation. This study investigates the implications of digitalization for public trust, with particular attention to technical challenges that may arise during implementation. Employing bibliometric analysis of 140 articles indexed in Scopus and Google Scholar, and utilizing VOSviewer for mapping, this research identifies a notable shift in academic discourse: articles published between 2019 and 2024 predominantly map expectations and readiness for digital tax reform, while literature published in 2025 focuses on real-world resistance and constraints during Coretax implementation, including system complexity and taxpayer dissatisfaction. Key findings highlight interface difficulties, infrastructural limitations, and bureaucratic hurdles in system activation as drivers of negative taxpayer sentiment, with potential consequences for tax morale. Emerging concepts such as "technological fatigue" further underscore risks to voluntary compliance. The study concludes that without effective mitigation of technical barriers, digital transformation may erode public trust rather than strengthen it. Policy recommendations emphasize the need for simplified Coretax interfaces and more comprehensive public outreach to ensure a smoother transition and sustained taxpayer confidence.

Copyrights © 2026






Journal Info

Abbrev

sentri

Publisher

Subject

Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

SENTRI: Jurnal Riset Ilmiah accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Engineering Agriculture Economics Health IT ...