Implementasi Coretax Administration System Digitalisasi Administrasi Perpajakan
Main Article Content
Nofi Putra
Ryan Aditya Pratama
Nurul Setianingrum
Digitalisasi administrasi perpajakan melalui Coretax Administration System merupakan upaya pemerintah untuk meningkatkan efektivitas dan kualitas pelayanan perpajakan. Penelitian ini bertujuan menganalisis implementasi Coretax serta kendala dalam penerapannya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik wawancara, observasi, dan dokumentasi. Analisis menggunakan teori implementasi kebijakan George C. Edwards III yang meliputi komunikasi, sumber daya, disposisi, dan struktur birokrasi. Penelitian ini diharapkan memberikan gambaran mengenai implementasi Coretax dan menjadi masukan bagi peningkatan efektivitas digitalisasi administrasi perpajakan.
Dewi, S. et al. (2025) ‘The role of service quality and IT readiness in tax system adoption’, Global Financial Accounting Journal [Preprint]. Available at: https://journal.uib.ac.id/index.php/gfa/article/view/11369.
Ferdian, T. (2025) ‘Implementasi Coretax DJP: Kode Billing Dapat Dibuat Secara Mandiri’. Direktorat Jenderal Pajak. Available at: https://www.pajak.go.id/id/artikel/implementasi-coretax-djp-kode-billing-dapat-dibuat-secara-mandiri.
Gunawan, D.R. (2025) ‘Government strategy to encourage MSME tax compliance through digitalization’, Jurnal Multidisiplin Sahombu [Preprint]. Available at: https://ejournal.seaninstitute.or.id/index.php/JMS/article/view/7397.
Hartono, B. and Lestari, R.A.W.D. (2025) ‘Improving tax compliance through e-Filing as a moderating variable’, Jurnal Akuntansi AKUNESA [Preprint]. Available at: https://journal.unesa.ac.id/index.php/akunesa/article/view/42957.
Mauladani, D. et al. (2026) ‘Digital transformation in tax administration and revenue performance: Comparative evidence from ASEAN using ISORA data’, ICEMA [Preprint]. Available at: https://jurnal.amertainstitute.com/index.php/ICEMA/article/view/644.
Nugraha, Y.R.Y. (2025) ‘Pengaruh Digitalisasi Perpajakan melalui Sistem Coretax terhadap Efisiensi Biaya Kepatuhan Pajak oleh Wajib Pajak Menengah’, Journal of Professional Administration, 6(1). Available at: https://doi.org/10.32722/jap.v6i1.7636.
Pajak, D.J. (2025) Implementasi Sistem Inti Administrasi Perpajakan. Direktorat Jenderal Pajak.
Rania, L. and Kholmi, M. (2026) ‘Readiness and barriers to Coretax system implementation among MSME corporate taxpayers: A digital tax governance perspective from KPP Pratama Kota …’, PANGRIPTA [Preprint]. Available at: https://jurnalpangriptav3.malangkota.go.id/PANGRIPTA/article/view/193.
Sudiati, R., Musyaffi, A.M. and Wibawa, E.A. (2025) ‘Evaluating the effectiveness of Core Tax Administration System (CTAS) in digital tax education: A pre-experimental study among accounting students’, Springer [Preprint]. Available at: https://link.springer.com/.
Syarifudin, A.H., Aldinova, A.P. and Salim, L.A.Z. (2025) ‘The effect of tax literacy and Coretax digitalization perception on final income tax compliance intentions of MSMEs’, Journal of Accounting and Tax [Preprint]. Available at: https://journal.unita.ac.id/index.php/jat/article/view/1883.
Warsono, S. et al. (2026) ‘Ensuring acceptance by understanding persistent user resistance in Coretax system via an extended UTAUT2 model’, The Indonesian Accounting Review [Preprint]. Available at: http://ijar-iaikapd.or.id/index.php/ijar/article/view/992.
Wayra, H. and Fionasari, D. (2025) ‘Analysis of Coretax system implementation at the Abdul Rachman tax accountant and consultant services office: Technology acceptance model approach’, AKUNSIKA: Jurnal Akuntansi dan Keuangan [Preprint]. Available at: https://jurnal.poliupg.ac.id/index.php/akunsika/article/view/5474.
Zahroh, F. (2025) ‘Assessment of data security and trust in the use of self-service (taxpayer portal) inside Coretax system’, IJARAA: International Journal of Integrated Research and Applied Accounting [Preprint]. Available at: https://icess.uin-suska.ac.id/index.php/ijaraa/article/view/484.













