Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 7 No. 2 (2026): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

Determinan Kepatuhan Wajib Pajak Melalui Implementasi Coretax Dan Digitalisasi Administrasi Pajak Di Kota Medan

Sahrul Fazri (Universitas Islam Negeri Sumatera Utara)
Yenni Samri Juliati Nasution (Universitas Islam Negeri Sumatera Utara)
Fauzi Arif Lubis (Universitas Islam Negeri Sumatera Utara)



Article Info

Publish Date
10 Sep 2026

Abstract

Abstract Digital transformation in tax administration has become an important strategy for improving taxpayer compliance through integrated, efficient, and accessible digital services. This study aims to examine the effects of Coretax implementation, tax information system quality, tax administration digitalization, and ease of use of the Coretax system on taxpayer compliance in Medan City. This study employs a quantitative explanatory approach using primary data collected through questionnaires. Respondents were selected using purposive sampling, resulting in 130 individual and corporate taxpayers who had experience using digital taxation services. The data were analyzed using multiple linear regression. The results show that Coretax implementation, tax information system quality, and tax administration digitalization have positive and significant effects on taxpayer compliance. In contrast, ease of use of the Coretax system does not have a significant partial effect on taxpayer compliance. Simultaneously, all independent variables significantly affect taxpayer compliance, with an Adjusted R Square value of 0.723, indicating that 72.3% of the variation in taxpayer compliance can be explained by the proposed model. These findings highlight the importance of system quality, effective Coretax implementation, and tax administration digitalization in strengthening taxpayer compliance.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...