Evaluation of The Effectiveness of The Implementation of The Coretax Tax System AS A Replacement for The DJP Online Application on Taxpayer Compliance at Tax Center X In 2025 (January-June)
DOI:
https://doi.org/10.35870/ijmsit.v6i2.8399Keywords:
Coretax, DJP Online, Taxpayer Compliance, Tax Center, Tax DigitalizationAbstract
This study analyzes the effectiveness of implementing the Core Tax Administration System (Coretax) as a replacement for DJP Online on taxpayer compliance at Tax Center X. Coretax was launched on January 1, 2025, pursuant to Presidential Regulation No. 40/2018 (PSIAP). A descriptive qualitative approach was used, involving in-depth interviews and photographic documentation of 25 employees (total sampling). Data analysis employed the interactive model by Miles, Huberman & Saldaña (2020) and source triangulation. The results show that Coretax is effective in improving both formal and material compliance. 76% of employees stated that it became easier to use after a 2–4-month adaptation period, automatic notifications improved the timeliness of filings, and real-time validation reduced errors in tax returns. However, 84% of informants experienced server disruptions from January to May 2025. These findings are consistent with Davis’s TAM (1989) and previous research, while also providing practical implications for three parties: the DJP is advised to strengthen its server infrastructure and expand ongoing outreach regarding Coretax, Tax Centers are advised to optimize their role as technical support partners for taxpayers during the system transition period, and taxpayers are advised to participate in outreach and training on the use of Coretax early on so that the adaptation process proceeds more quickly and the risk of reporting errors can be minimized.
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