PERSEPSI WAJIB PAJAK TERHADAP RENCANA PENGGUNAAN CORETAX DALAM PELAPORAN SPT TAHUNAN ORANG PRIBADI

Andre Louis Manurung, . (2025) PERSEPSI WAJIB PAJAK TERHADAP RENCANA PENGGUNAAN CORETAX DALAM PELAPORAN SPT TAHUNAN ORANG PRIBADI. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study aims to determine the perception of Individual Taxpayers towards the plan to use the Coretax system in reporting Individual Annual Tax Returns. Coretax is a digital innovation from the Directorate General of Taxes designed to simplify the tax administration process through an integrated system. This study uses a quantitative descriptive approach with a survey method to 100 respondents selected by purposive sampling. The results of the study indicate that most Taxpayers have a positive perception of the implementation of Coretax, especially in terms of ease of use, time efficiency, and increased data accuracy. However, challenges were also found such as a lack of understanding of the application's features, limited infrastructure, and the need for more optimal technical support. The factors that most influence taxpayer perceptions include the level of socialization, user knowledge, and technological readiness. With the implementation of Coretax, it is expected to increase taxpayer compliance in reporting Annual Tax Returns and support efforts to digitize the tax system in Indonesia. This study provides recommendations for the Directorate General of Taxes to increase socialization, education, and technical services to taxpayers so that the implementation of Coretax can run optimally.

Item Type:	Thesis (Tugas Akhir)
Additional Information:	[No. Panggil: 2210102030] [Pembimbing: Shinta Widyastuti] [Ketua Penguji: Ayunita Ajengtiyas A.S.M] [Penguji 2: Ekawati Jati Wibawaningsih]
Uncontrolled Keywords:	Perception, Taxpayers, Coretax, Annual Tax Returns
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User:	ANDRE LOUIS MANURUNG
Date Deposited:	03 Sep 2025 08:03
Last Modified:	03 Sep 2025 08:03
URI:	http://repository.upnvj.ac.id/id/eprint/37782

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