PERSEPSI DAN TINGKAT KEPUASAN WAJIB PAJAK TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM CORETAX

Vioni Aisya, . (2025) PERSEPSI DAN TINGKAT KEPUASAN WAJIB PAJAK TERHADAP EFEKTIVITAS PENGGUNAAN SISTEM CORETAX. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The process of modernizing the tax administration system through the use of the Coretax Administration System (CATS) still faces obstacles in meeting taxpayer perceptions and satisfaction levels. Obstacles frequently experienced by taxpayers include a lack of socialization of system use and slow system performance. The purpose of this study is to determine taxpayer perceptions and satisfaction levels regarding the effectiveness of the use of the Coretax Administration System (CATS) in tax administration and to identify factors that may influence taxpayer perceptions and satisfaction levels regarding the effectiveness of the use of the Coretax Administration System (CATS). This study used a survey method by distributing questionnaires to 80 respondents with a Likert scale of 1-5. Data will be analyzed descriptively to obtain the percentage of taxpayer perceptions. The results illustrate that the majority of respondents have positive perceptions regarding aspects of the system's speed in assisting tax administration, ease of system access, increased accuracy of tax data, and easy-to-use and understand services. In conclusion, the effectiveness of system is considered good, but there are aspects that need to be improved, namely meeting taxpayer needs, tax data security, tax authorities' responsiveness, delivery of the latest information related to taxation, and system stability.

Item Type: Thesis (Tugas Akhir)
Additional Information: [No. Panggil: 2210102049] [Pembimbing: Bunga Anisah Harared] [Penguji 1: Murdhaningsih] [Ketua Penguji: Masripah]
Uncontrolled Keywords: Coretax Administration System (CATS), Taxpayer Perception, Taxpayer Satisfaction, System Effectiveness, Quantitative Descriptive.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HC Economic History and Conditions
H Social Sciences > HJ Public Finance
T Technology > T Technology (General)
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII)
Depositing User: VIONI AISYA
Date Deposited: 27 Apr 2026 05:05
Last Modified: 27 Apr 2026 05:05
URI: http://repository.upnvj.ac.id/id/eprint/50178

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