Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Vol. 3 No. 3 (2026): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)

Pengaruh Coretax Administration System (CTAS) terhadap Tingkat Kepatuhan Wajib Pajak, Efisiensi Proses Administrasi Pajak dan Reformasi Sistem Perpajakan di Era Digital

Rohmi Izza Aunillah (Unknown)
Siti Isnaniati (Unknown)
M. Alfa Niam (Unknown)



Article Info

Publish Date
03 Sep 2026

Abstract

This study aims to analyze the effect of the Coretax Administration System (CTAS) on taxpayer compliance, the efficiency of tax administration processes, and tax system reform in the digital era. The study employed a quantitative approach and was conducted at KPP Pratama Kediri. The population consisted of individual taxpayers who use CTAS, with 100 respondents selected through purposive sampling. Data were collected using a questionnaire with a five-point Likert scale. Data analysis was performed using SPSS 27.0.1.0 through validity and reliability testing, classical assumption testing, simple linear regression analysis, and partial hypothesis testing. The results show that CTAS has a positive and significant effect on taxpayer compliance. The implementation of CTAS also has a positive and significant effect on the efficiency of tax administration processes. In addition, CTAS has a positive and significant effect on tax system reform in the digital era. These findings indicate that an integrated digital tax administration system can support easier access to tax services, faster administrative processes, better data accuracy, greater transparency, and stronger integration of tax information. The study implies that strengthening CTAS implementation should be accompanied by continuous system improvement, adequate technological infrastructure, taxpayer education, and responsive assistance services so that the benefits of digital transformation can be experienced more evenly by taxpayers.

Copyrights © 2026






Journal Info

Abbrev

JIEAP

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, ...