International Journal of Management and Business
Vol. 3 No. 4 (2026): October

The Use of Digital Tax Systems (Coretax) in Local Government Institutions: A Case Study at the Regional Financial and Asset Agency (BKAD) of Malang City

Anggelina Rambu Bella Taslulu (Accounting, Faculty of Economics, Tribhuwana Tunggadewi University, Malang, Indonesia)
Yayuk Sulistyowati (Accounting, Faculty of Economics, Tribhuwana Tunggadewi University, Malang, Indonesia)
Risnaningsih Risnaningsih (Accounting, Faculty of Economics, Tribhuwana Tunggadewi University, Malang, Indonesia)



Article Info

Publish Date
20 Oct 2026

Abstract

The implementation of the Core Tax Administration System (Coretax) by the Directorate General of Taxes constitutes a concrete step toward national tax modernization, with direct implications for the operational mechanisms of local government institutions serving as treasurer taxpayers. This study aims to analyze and describe the use of the Coretax system in supporting tax administration at the Regional Financial and Asset Agency (BKAD) of Malang City, based on the direct experiences and perceptions of its users. The research employs a qualitative approach using a case study method. Data were collected through in-depth interviews with four informants directly involved in operating the system, then analyzed using thematic analysis with source triangulation as the data validity technique. The findings reveal that Coretax, implemented since January 2025, is generally perceived by users as having a positive impact on the smoothness of tax reporting, ease of data management, and reduction of manual administrative burdens at BKAD Malang City. At the same time, users encountered a range of obstacles, including server disruptions during peak hours, limited digital literacy among staff, and insufficient responsiveness of DGT technical support. This study recommends improving system stability, conducting regular staff training, and developing more contextually relevant guidelines for local government institutions.

Copyrights © 2026






Journal Info

Abbrev

ijmb

Publisher

Subject

Economics, Econometrics & Finance

Description

IRDH IJMB International Journal of Management and Business is a periodical scientific journal (four times a year) January, April, July, October. The main purpose of this journal is to disseminate scientific articles in the field of management, economics, accounting and business, which have a ...