Implementasi Coretax terhadap Efisiensi Proses Administrasi Perpajakan dan Kepuasan Wajib Pajak di Era Digital: (Studi Kasus Di KPP Pratama Kediri)

Abrilla Hani  Artavia; Miladiah  Kusumaningarti; Puji  Rahayu

doi:10.33395/owner.v10i1.3044

Authors

Abrilla Hani Artavia Universitas Islam Kadiri
Miladiah Kusumaningarti Universitas Islam Kadiri
Puji Rahayu Universitas Islam Kadiri

DOI:

10.33395/owner.v10i1.3044

Keywords:

Keywords: coretax implementation, tax administration process efficiency, and taxpayer satisfaction in the digital era

Abstract

Starting in 2025, the integrated tax administration system (also known as Coretax) will be implemented in Indonesia with the aim of increasing the effectiveness and transparency of the country's tax administration system. The purpose of this study is to examine the effect of administrative process efficiency (y1) on taxpayer satisfaction (y2) after the implementation of Coretax (x). The method used is purposive sampling, with data collection techniques including observation, interviews, and documentation. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the large variable of administrative process efficiency (Y1) has a more dominant effect on the level of taxpayer satisfaction (Y2) after the implementation of Coretax (X), that the administrative process efficiency (Y1) has a more dominant effect. The implications of this study are to encourage taxpayer digital literacy so that services become faster and more effective.

Downloads

Download data is not yet available.

Plum-X Analityc

References

Ademe, H., & Simret, D. (2020). Determinants of Tax Compliance Behavior in Ethiopia: Evidence from South Gondar Zone. Research Journal of Finance and Accounting, 11(5), 26–36. https://doi.org/10.7176/rjfa/11-5-03

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211.

Andriyanto, B., & Ramayanti, R. (2023). Pengaruh Kesadaran Wajib Pajak, Pelayanan Perpajakan dan Kepatuhan Perpajakan terhadap Penerimaan Pajak. Ikraith-Ekonomika, 6(3), 19–32. https://doi.org/10.53654/tangible.v8i1.349

Assfaw, A. M., & Sebhat, W. (2019). Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting, Finance and Auditing Studies, 5(1), 32–58. https://doi.org/10.32602/jafas.2019.2

Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008

Desnia, N., Kristiyanti, & Dewi, M. W. (2025). the Implementation of Coretax on Corporate Taxpayer Compliance and Efficiency in Tax Reporting At CV. X. Business and Accounting Research (IJEBAR) Peer Reviewed-International Journal, 9(3), 777–784. https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Deyganto, K. O. (2018). Factors Influencing Taxpayers’ Voluntary Compliance Attitude with Tax System: Evidence from Gedeo Zone of Southern Ethiopia. Universal Journal of Accounting and Finance, 6(3), 92–107. https://doi.org/10.13189/ujaf.2018.060302

Erlindawati, & Novianti, R. (2020). Pengaruh Tingkat Pendidikan, Pendapatan, Kesadaran dan Pelayanan terhadap Tingkat Motivasi Masyarakat dalam Membayar Pajak Bumi dan Bangunan. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 9(1), 65–79.

Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23. Universitas Diponegoro Press.

Jahadu, J., & Santosa, H. P. (2024). Pengaruh Digitalisasi Pajak dan Technostress terhadap Kepatuhan Wajib Pajak melalui Pengetahuan Internet pada Wajib Pajak Orang Pribadi di Surabaya. Edunomika, 8(3), 1–14.

Jemberie, D. B. (2020). Investigations of Determinants for Tax Evasion in Category ‘C’ Taxpayers: A Case of Adet Town. International Journal of Research in Commerce & Management, 11(1).

Lestari, R. A., & Selfiani. (2025). Pengaruh Implementasi Sistem CoreTax dan Akuntabilitas Terhadap Tranparansi Perpajakan di Indonesia. Jurnal Akuntansi, Keuangan, Pajak Dan Informasi (JAKPI), 5(1), 155–165.

Nurhaliza, S., Adriyani, R., & Wahyuningsih, W. (2025). Pengaruh Kualitas Pelayanan Perpajakan Aplikasi DJP (Direktorat Jenderal Pajak) terhadap Tingkat Kepuasan Wajib Pajak di Kantor Pelayanan Pajak Pratama Cirebon Dua. Cendekia Jaya, 7(1), 32–50.

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(1), 12–40.

Prasetiyo, T. M. D., & Utomo, H. (2023). Pengaruh Ekonomi Digital Platform Digital dan Pemasaran Digital terhadap Tingkat Pendapatan UMKM Go Online di Kota Kediri. Ekonomikawan: Jurnal Ilmu Ekonomi Dan Studi Pembangunan, 23(1), 129–145. https://doi.org/10.30596/ekonomikawan.v23i1.12094

Purnomo, T., Sadiqin, A., & Arvita, R. (2025). Analisis Implementasi Aplikasi Pajak CoreTax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia. Business, Management, Accounting and Social Sciences (JEBMASS), 3(2), 114–118. http://putrajawa.co.id/ojs/index.php/jebmass

Putriana, A., Machfiroh, I. S., Mahmudah, Kristin, M. I., & Wildan, M. (2026). Faktor yang Mempengaruhi Kepuasan Pengguna CoreTax dan Dampaknya terhadap Kepatuhan Wajib Pajak Bendahara Pemerintah. Owner: Riset & Jurnal Akuntansi, 10(1), 161–173.

Rahayu, P., & Suaidah, I. (2025). Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator. Owner: Riset & Jurnal Akuntansi, 9(1), 479–490. https://doi.org/10.33395/owner.v9i1.2516

Sari, S. P., & Nugroho, N. K. (2020). Financial Statements Fraud dengan Pendekatan Vousinas Fraud Hexagon Model: Tinjauan pada Perusahaan Terbuka di Indonesia. In Proceedings: 1st Annual Conference on Ihtifaz: Islamic Economics, Finance, and Banking (Vol. 1, pp. 409–430).

Sitorus, R. R., & Suciati, L. (2020). Pengaruh Pengetahuan Perpajakan dan E-Commerce terhadap Kepatuhan Wajib dengan Internal Control sebagai Variabel Moderating. Media Akuntansi Perpajakan, 5(1), 32–44. http://journal.uta45jakarta.ac.id/index.php/MAP

Suwanda, D., Ali Junjunan, B., Affandi, A., & Rusliati, E. (2019). Manajemen Risiko Pengelolaan Keuangan Daerah dalam Upaya Peningkatan Transparansi dan Akuntabilitas Publik. Remaja Rosdakarya.

Syafrial, H. (2023). Literasi Digital. Nas Media Pustaka.