Analisis Implementasi Sistem Coretax Dalam Upaya Meningkatkan Kualitas Pelaporan Pajak

Authors

  • Sasa S Suratman Universitas Pasundan, Indonesia
  • Siska Maharani Universitas Pasundan, Indonesia
  • Putri Ayu Universitas Pasundan, Indonesia
  • Melynda Hendiana Universitas Pasundan, Indonesia

DOI:

https://doi.org/10.57235/jambuair.v5i2.8803

Keywords:

Coretax Administration System, Kualitas Pelaporan Pajak, Digitalisasi Perpajakan, Administrasi Perpajakan

Abstract

Transformasi digital administrasi perpajakan menjadi strategi penting dalam meningkatkan efektivitas pelayanan, kualitas pelaporan pajak, dan optimalisasi penerimaan negara. Salah satu bentuk reformasi tersebut adalah implementasi Coretax Administration System (CTAS) oleh Direktorat Jenderal Pajak sebagai sistem administrasi perpajakan digital yang terintegrasi. Penelitian ini bertujuan menganalisis implementasi Coretax dalam meningkatkan kualitas pelaporan pajak berdasarkan studi literatur dari jurnal ilmiah, regulasi, laporan resmi, dan publikasi terkait periode 2021–2026. Metode yang digunakan adalah deskriptif kualitatif melalui identifikasi, reduksi, klasifikasi, analisis, dan sintesis data. Hasil penelitian menunjukkan bahwa Coretax berkontribusi terhadap integrasi data, efisiensi administrasi, pengurangan kesalahan pelaporan, transparansi, serta peningkatan kepatuhan wajib pajak. Namun, efektivitasnya masih dipengaruhi oleh stabilitas sistem, kesiapan infrastruktur, kualitas sumber daya manusia, dan literasi digital pengguna.

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Published

2026-07-25

Issue

Vol. 5 No. 2 (2026): October 2026

Section

Articles

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Copyright (c) 2026 Sasa S Suratman, Siska Maharani, Putri Ayu, Melynda Hendiana

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