Nadiyah Eka Putri, . (2026) ANALISIS EFEKTIVITAS PELAPORAN SURAT PEMBERITAHUAN (SPT) TAHUNAN PAJAK PENGHASILAN ORANG PRIBADI MELALUI CORETAX. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The implementation of the Coretax system by the Directorate General of Taxes effective January 1, 2025, has brought about changes in the reporting mechanism for Annual Personal Income Tax Returns (SPT) through the integration of tax services into a single system. This study aims to describe the mechanism for filing Annual Personal Income Tax Returns through Coretax and to analyze the effectiveness of its implementation. The method used is descriptive with a qualitative approach. Data were obtained through observation, interviews with three informants at a tax consulting firm, documentation, and a literature review. The results of the study indicate that the filing of Annual Individual Income Tax Returns via Coretax is conducted in an integrated manner, ranging from account activation, the entry of master data and attachments, the tax return submission process, to the issuance of the Electronic Receipt (BPE). Nevertheless, the implementation of Coretax still faces technical challenges, such as system disruptions during periods of high traffic, delays in data synchronization, and the need for adaptation by new users. Data from the Directorate General of Taxes through April 2026 recorded 13,056,881 Annual Tax Returns filed, with individual taxpayers accounting for the majority at 12.2 million returns. Based on the goal achievement indicators outlined by Richard M. Steers, the implementation of Coretax is considered quite effective in improving service integration, ease of reporting, and the accuracy of tax data
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102030] [Pembimbing: Dewi Darmastuti] [Penguji 1: Nabillah Farras Luthfi] [Ketua Penguji: Murdhaningsih] |
| Uncontrolled Keywords: | Coretax, Individual Annual Tax Return, Effectiveness |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | NADIYAH EKA PUTRI |
| Date Deposited: | 03 Sep 2026 11:11 |
| Last Modified: | 03 Sep 2026 11:11 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51066 |
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