Miqdad Muhammad Alfath, . (2026) PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP KEWAJIBAN PELAPORAN SPT DALAM SISTEM CORETAX. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
This paper examines individual taxpayers’ perceptions and understanding of the obligation to file Annual Tax Returns under the self-assessment system and through Coretax. A quantitative descriptive survey approach was applied. Primary data were collected through an online questionnaire completed by 100 individual taxpayers in Jakarta who had a Taxpayer Identification Number and had filed or were filing an Annual Tax Return. Respondents were selected through purposive sampling, and the data were analyzed using frequency distributions and percentages. The findings show that 90% of respondents recognized tax return filing as an obligation, 83% understood the self-assessment principle, 82% understood how to complete an Annual Tax Return, and 76% considered the self-assessment system effective. In addition, 76% stated that Coretax facilitated filing, while 74% found the system relatively easy to understand and use. Tax socialization received the lowest positive rating at 69%, indicating that 31% of respondents considered the information provided insufficient. Overall, respondents had positive perceptions and a good level of understanding. However, gaps in socialization, digital literacy, and user experience indicate the need for continuing education, assistance, simpler guidance, and improved system reliability.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2310102077] [Pembimbing: Munasiron Miftah] [Penguji 1: Andy Setiawan] [Ketua Penguji: Suparna Wijaya] |
| Uncontrolled Keywords: | Taxpayer Perception, Taxpayer Understanding, Annual Tax Return, Coretax, Individual Taxpayer |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance H Social Sciences > HJ Public Finance L Education > L Education (General) L Education > LC Special aspects of education > LC5201 Education extension. Adult education. Continuing education Z Bibliography. Library Science. Information Resources > ZA Information resources > ZA4050 Electronic information resources |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | MIQDAD MUHAMMAD ALFATH |
| Date Deposited: | 07 Sep 2026 03:48 |
| Last Modified: | 07 Sep 2026 03:48 |
| URI: | http://repository.upnvj.ac.id/id/eprint/51199 |
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