Jurnal Riset Ilmu Akuntansi
Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Tahun 2025: September 2025

ANALISIS IMPLEMENTASI CORETAX DALAM EFEKTIVITAS PELAPORAN PAJAK: Studi Kasus pada Perusahaan Distribusi dan Perdagangan di Surabaya

Firman Eka Putra (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Vicky Vendy (Universitas Pembangunan Nasional "Veteran" Jawa Timur)



Article Info

Publish Date
17 Sep 2025

Abstract

This research aims to analyze the Coretax implementation process and evaluate its effectiveness in supporting tax reporting in one of the distribution and trading companies in Surabaya. The method used in this research is a qualitative case study with data triangulation techniques through interviews, participatory observation, and documentation. The results showed that Coretax succeeded in increasing the speed and accuracy of reporting through real-time mechanisms and automatic integration with the Directorate General of Taxes (DGT) database, thus reducing the level of manual errors. However, a number of technical obstacles emerged, including frequent server downtime, the complexity of the eXtensible Markup Language (XML) upload process, and the absence of a branch data filter feature. On the non-technical side, the adaptation of human resources requires repeated training and there is no Key Performance Indicator (KPI) to assess the success of the implementation. Nevertheless, Coretax's advantages over the previous system, especially in terms of data transparency and automatic validation, show great potential for tax administration reform. These findings are expected to be a reference for companies and tax authorities in optimizing the use of the Coretax system and designing supporting policies that are more effective than what has been done today.

Copyrights © 2025






Journal Info

Abbrev

jria

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector ...