<![CDATA[This study aims to determine how Coretax implementation impacts transparency and accountability in the Indonesian tax system and to evaluate the extent to which Coretax improves taxpayer access to information, minimizes fraudulent practices, and improves tax administration accountability. This qualitative study, conducted through a literature review, shows that Coretax implementation significantly contributes to increasing transparency by providing taxpayers with real-time access to tax information, minimizing reporting errors and facilitating access to information related to regulations and accountability aspects. Coretax strengthens the tax authorities' ability to track transaction data, reduces opportunities for audit manipulation, and accelerates the audit process, making it more efficient and effective. This qualitative study involved taxpayers registered at the Surabaya Madya Tax Office and the Fiscus at the Surabaya Madya Tax Office. The majority used electronic services, amounting to 4.31 million SPTs, while 97.8 thousand SPTs were still filed manually or not filed.]]>
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