Analisis Implementasi Coretax DJP dan Implikasinya Terhadap Efisiensi Administrasi dan Kepatuhan Wajib Pajak
Keywords:
Coretax DJP, digitalisasi perpajakan, efisiensi administrasi, kepatuhan pajakAbstract
Digitalisasi administrasi perpajakan melalui implementasi Coretax DJP menandai fase penting reformasi perpajakan Indonesia, khususnya dalam upaya meningkatkan efisiensi layanan dan kepatuhan wajib pajak. Penelitian ini bertujuan menganalisis implementasi Coretax serta implikasinya terhadap efisiensi administrasi dan kepatuhan wajib pajak berdasarkan analisis dokumen resmi DJP, laporan teknis pascaimplementasi, panduan layanan, regulasi digitalisasi perpajakan, serta literatur ilmiah yang relevan. Metode penelitian menggunakan pendekatan kualitatif interpretif dengan teknik analisis tematik melalui open coding, axial coding, dan selective coding. Hasil penelitian menunjukkan bahwa Coretax berkontribusi pada perbaikan efisiensi administrasi seperti integrasi data, otomatisasi validasi, percepatan pemrosesan dokumen, dan penyederhanaan alur pelaporan. Di sisi lain, implikasi terhadap kepatuhan wajib pajak terlihat melalui peningkatan transparansi layanan, kemudahan akses digital, serta perbaikan pengalaman pengguna, meskipun beberapa hambatan teknis muncul pada fase transisi. Penelitian ini memberikan pemahaman awal mengenai efektivitas implementasi Coretax serta rekomendasi untuk optimalisasi modernisasi administrasi perpajakan di Indonesia.
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