Natasya Juliarta Silitonga, . (2025) PENGARUH PERSEPSI WAJIB PAJAK MENGENAI IMPLEMENTASI CORETAX ADMINISTRATION SYSTEM TERHADAP KETERLAMBATAN PEMENUHAN KEWAJIBAN PAJAK. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The implementation of the CoreTax Administration System (CTAS) marks a major step in Indonesia’s tax administration reform. However, technical issues during its transition—such as errors, access difficulties, and data inconsistencies—may lead to delays in fulfilling tax obligations. This study analyzes how taxpayers’ perceptions of CoreTax affect these delays. A quantitative method was used with 100 corporate taxpayers from five tax offices in Jakarta. Independent variables include system quality, ease of use, service quality, and user satisfaction. Data were analyzed using SEM-PLS. The results show that all perception variables have a significant negative effect on delays, indicating that more positive perceptions of CoreTax correspond to lower delays in fulfilling tax obligations. These findings emphasize the need to improve system stability, service quality, and user guidance to strengthen tax compliance.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 2210112179] [Pembimbing: Ali Tafriji Biswan] [Penguji 1: Suparna Wijaya] [Penguji 2: Ekawati Jati Wibawaningsih] |
| Uncontrolled Keywords: | CoreTax Administration System, Taxpayer Perception, Tax Delay, Tax Compliance. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | NATASYA JULIARTA SILITONGA |
| Date Deposited: | 06 Apr 2026 01:45 |
| Last Modified: | 06 Apr 2026 01:45 |
| URI: | http://repository.upnvj.ac.id/id/eprint/41472 |
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