Jeinsa : Jurnal Ekonomi Ichsan Sidenreng Rappang
Vol 5 No 2 (2026): Hal

IMPLEMENTASI CORETAX DAN DAMPAKNYA TERHADAP KEMUDAHAN PENGGUNAAN LAYANAN PAJAK BAGI WAJIB PAJAK BADAN: STUDI KASUS PADA PT. PRIMA KONSTRUKSI

Sitna Hadija Silawane (Program Magister Akuntansi, Program Pascasarjana, Universitas Muslim Indonesia)
Asri Ady Bakri (Program Magister Akuntansi, Universitas Muslim Indonesia Makassar)
Muhammad Nur (Program Magister Akuntansi, Universitas Muslim Indonesia, Makassar)



Article Info

Publish Date
23 Aug 2026

Abstract

This study aims to analyze the implementation of Coretax and its impact on the ease of using tax services for corporate taxpayers at PT. Prima Konstruksi. This research employed a qualitative approach using a phenomenological method to explore users' experiences in implementing the digital tax administration system. Data were collected through observations, in-depth interviews, and documentation involving informants directly engaged in the company's tax administration activities. The findings indicate that the implementation of Coretax significantly improves the ease of tax administration by integrating various tax services into a single digital platform. The system enhances reporting efficiency, accelerates administrative processes, minimizes data entry errors, and facilitates monitoring of corporate tax obligations. Furthermore, Coretax reduces dependence on multiple tax applications previously used separately. However, several challenges were identified during the early implementation stage, including server disruptions, system adjustments, and the need for user adaptation to the new procedures. Overall, the implementation of Coretax has positively influenced the ease of tax services and has the potential to improve corporate taxpayer compliance.

Copyrights © 2026






Journal Info

Abbrev

jurnal

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jeinsa : Ichsan Sidenreng Rappang Economic Journal Published by the Faculty of Economics and Business, Ichsan Sidenreng Rappang University and in collaboration with the Research Institute (LEMLIT) Ichsan Sidenreng Rappang University which focuses on publishing the results of accounting, management ...