Journal of Governance, Taxation, and Auditing
Vol. 5 No. 1 (2026): Journal of Governance, Taxation and Auditing (July - September 2026)-In Progres

Analysis of Tax Volunteers Experiences and Challenges in Bridging Taxpayers Digital Divide During the Implementation of the Coretax Administration System

Ida Ayu Trisna Yudi Asri (Universitas Warmadewa)
Kadek Dian Jatiwardani (Politeknik Negeri Bali)
Desak Rurik Pradnya Paramitha Nida (Universitas Warmadewa)



Article Info

Publish Date
13 Jul 2026

Abstract

The digital transformation of tax administration through the implementation of the Coretax Administration System requires taxpayers to adapt to digital-based tax services. However, disparities in digital literacy remain a significant challenge that affects the effectiveness of the system implementation. This study aims to analyze the experiences, challenges, and strategies of tax volunteers in bridging the digital literacy gap among taxpayers during the implementation of Coretax. A descriptive qualitative approach was employed, with data collected through in-depth interviews, observations, and a literature review involving five tax volunteers from Universitas Warmadewa assigned to the West Denpasar Tax Office. The findings reveal that tax volunteers play a crucial role as digital facilitators by providing direct assistance, simplifying complex information, demonstrating the use of the system, and coordinating with tax officers to resolve technical issues. The main challenges identified include low levels of digital literacy among taxpayers and technical problems associated with the Coretax system. Therefore, strengthening the competencies of tax volunteers, improving taxpayers' digital literacy, and optimizing system quality are essential factors in supporting the successful digital transformation of tax administration.

Copyrights © 2026






Journal Info

Abbrev

JoGTA

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Governance, Taxation and Auditing (JoGTA) is a journal developed by PT Keberlanjutan Strategies Indonesia (Sustainability Strategies Indonesia). The International Journal of Environmental, Sustainability and Social Science aims to related to current research on the scope of the journal ...