Trending: Jurnal Manajemen dan Ekonomi
Vol. 4 No. 3 (2026): Juli: Trending: Jurnal Manajemen dan Ekonomi

Analisis Faktor Kepatuhan Wajib Pajak Badan pada Implementasi Sistem Coretax

Dian Vera Olivia (Universitas Trisakti)
Abubakar Arief (Universitas Trisakti)



Article Info

Publish Date
13 Jul 2026

Abstract

This study aims to analyze the factors influencing corporate taxpayer compliance in the implementation of the Coretax System. It examines the effect of the Coretax System, Tax Knowledge, and Trust in Government on Taxpayer Compliance, with Taxpayer Intention serving as a mediating variable. The novelty of this study lies in investigating the mediating role of taxpayer intention in explaining the relationships between these variables. A quantitative research method was employed by distributing structured questionnaires to corporate taxpayers in the Greater Jakarta (Jabodetabek) area, resulting in 200 valid research samples. The collected data were analyzed using an appropriate statistical approach to test both direct and indirect relationships among the variables. The results show that the Coretax System, Tax Knowledge, and Trust in Government each have a positive and significant effect on Taxpayer Compliance. Furthermore, Taxpayer Intention also has a positive and significant effect on Taxpayer Compliance and significantly mediates the relationships between the independent variables and taxpayer compliance. These findings indicate that improving the quality of the tax administration system, strengthening taxpayers’ knowledge of taxation, and increasing public trust in government institutions can enhance taxpayer compliance. The study provides practical insights for policymakers and serves as a valuable reference for future research by incorporating additional variables, different analytical approaches, or broader research settings.

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Journal Info

Abbrev

Trending

Publisher

Subject

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

Description

kajian-kajian aktual seputar bidang manajemen dan bisnis dalam perspektif ekonomi konvensional maupun ekonomi syariah. Kajian-kajian tersebut diharapkan dapat memperkaya khasanah keilmuan di bidang manajemen dan bisnis sehingga dapat menjadi salah satu referensi bagi para akademisi, pemangku ...