Implementasi Pembaruan Sistem Inti Administrasi Perpajakan (Coretax) terhadap Efisiensi Kinerja Pegawai di Direktorat Jenderal Pajak

Authors

  • Kharisma Candra Utama Universitas Terbuka
  • Lingga Yuliana Universitas Paramadina

DOI:

https://doi.org/10.59603/masman.v3i2.813

Keywords:

Accountability, Coretax, Tax System, Transparency

Abstract

This study aims to analyze the effect of the implementation of the Core Tax Administration System (CTAS) in Indonesia on tax revenue performance, specifically on the efficiency of employee performance at the Directorate General of Taxes through qualitative approach methods. The sample collection technique used purposive sampling where respondents were determined with the criteria of being employees at the Directorate General of Taxes with the position of Tax Executor and Counselor. Coretax, as a digital technology-based tax system, is expected to increase the transparency of tax information and strengthen the supervision mechanism in tax management. This study aims to show that the implementation of Coretax contributes significantly to increasing the effectiveness of employee performance at the Directorate General of Taxes and strengthening the ability of tax authorities to search for transaction data, reduce opportunities for fraud, and accelerate the audit process of tax cases. The results of the study show that Coretax is able to improve service performance faster, more efficiently and transparently and. However, the challenges in implementation practice from early January 2025 to the end of April 2025 still have system error problems that do not always run smoothly and a series of other technical problems, both from the user interface of taxpayers and tax officers themselves.  

References

Afrianda, R. E., & Yuliana, L. (2025). Evaluation Situation Source Power Humans Understand Powers And Challenges. Multidisipliner Knowledge, 3(1), Article 1.

Alfian, R., Yuliana, L., Perkasa, D. H., & Putra, M. F. R. (2025). Hyper-Personalization For Customer Innovativeness, Customer Involvement and Adoption Intention. Widya Cipta: Jurnal Sekretari Dan Manajemen, 9(1), Article 1. https://doi.org/10.31294/widyacipta.v9i1.22881

Athaullah, F. A., Yuliana, L., Kurniawan, A. A., Muftikhali, Q. E., Pranata, D., Manalu, C. F. D., Maulana, F. M., Novyta, N., Masnia, M., Putra, M. F. R., & Alfian, R. (2025). IMPLEMENTASI DESIGN THINKING DALAM PENGEMBANGAN SISTEM E-KOPERASI DI SMK KOSGORO BOGOR. SUBSERVE: Community Service and Empowerment Journal, 3(1), Article 1. https://doi.org/10.36728/scsej.v3i1.68

Bali, K., & Yuliana, L. (2024). Pengaruh Periodisasi Terhadap Kualitas Pelayanan Kenaikan Pangkat Pegawai Negeri Sipil. MASMAN Master Manajemen, 2(4), Article 4. https://doi.org/10.59603/masman.v2i4.569

Bhalla, S., & Kansal, P. (2025). Do we need harsh punishment? The effect of coercive power in collaborative consumption services. Journal of Services Marketing, 39(2), 112–137. https://doi.org/10.1108/JSM-02-2024-0093

Bouchra, A., Lhoussaine, A., & Badr, B. (2025). Modeling and Profiling Taxpayer Behavior and Compliance. IGI Global.

Chakraborty, T. (2025). Empire of Labor: How the East India Company Colonized Hired Work. Univ of California Press.

Ega, T. N., Febrian, W. D., & Yuliana, L. (2025). Implementation of Off The Job Training in Asisi Senior High School Environment. Multidisipliner Knowledge, 3(1), 1-10.

Firdaus, A. Y. A., & Yuliana, L. (2024). Pengaruh Reputasi Merek dan Kesadaran Merek Terhadap Keputusan Pembelian Produk Air Minum NU Berkah. Mutiara: Jurnal Penelitian dan Karya Ilmiah, 2(6), 84-98.

Fitria, R., & Yuliana, L. (2025). Analisis Lingkungan Kerja terhadap Turnover Intentions pada Karyawan PT. Spesial Gold. MASMAN Master Manajemen, 3(2), 01-10.

Habibie, A., & Yuliana, L. (2025). PENGEMBANGAN DIGITAL MARKETING MELALUI MEDIA SOSIAL PADA UMKM HAWARY KOST. SUBSERVE: Community Service and Empowerment Journal, 3(1), Article 1. https://doi.org/10.36728/scsej.v3i1.78

Hanif, S., Warraich, N. F., & Ashiq, M. (2025). Everyday life information-seeking ethos of teens: A scoping review. Information Discovery and Delivery, ahead-of-print(ahead-of-print). https://doi.org/10.1108/IDD-06-2024-0084

Humaira, A., Yuliana, L., Putri, A. N., Muftikhali, Q. E., Suhisman, N. C., Delia, R. D. I., Clara, V., Novyta, N., Putra, M. F. R., & Alfian, R. (2025). SOSIALISASI PENGGUNAAN WADAH SEKALI PAKAI DENGAN MATERIAL ALAMI. SUBSERVE: Community Service and Empowerment Journal, 3(1), Article 1. https://doi.org/10.36728/scsej.v3i1.67

In, C. S., Londhe, N. S., Bhatt, N., & Kitsing, M. (2025). Information Systems for Intelligent Systems: Proceedings of ISBM 2024, Volume 2. Springer Nature.

Jasmine, C. P. A., Yuliana, L., Amanta, N. A.-Z., Muftikhali, Q. E., Luthfiyah, L., Rahmatika, A., Yosya, S. B., & Novyta, N. (2025). INOVASI CASING SMARTPHONE DENGAN TEKNOLOGI NFC. SUBSERVE: Community Service and Empowerment Journal, 3(1), Article 1. https://doi.org/10.36728/scsej.v3i1.64

Juliani, S., & Yuliana, L. (2025). Analysis Of Job Training Case Study Of Gibbs Technology Company. Multidisipliner Knowledge, 3(1), 86-93.

Kafiyan, V. S., Yuliana, L., Sena, A. N., Muftikhali, Q. E., Sabani, Q. R., Ardani, R. A., Willyansyah, W., & Novyta, N. (2025). INOVASI TONG SAMPAH ESTETIK DALAM UPAYA MENDUKUNG SUSTAINABLE DEVELOPMENT GOALS. SUBSERVE: Community Service and Empowerment Journal, 3(1), Article 1. https://doi.org/10.36728/scsej.v3i1.65

Kamaliyah, L. R., Yuliana, L., Sativa, S. O., Muftikhali, Q. E., Rahmi, R. N., Khoirudzaki, S., Safira, E., Masnia, M., Novyta, N., & Rizky, M. (2025). Pemanfaatan Limbah Plastik Berbasis Eco-Brick Di Lingkungan SD Negeri 01 Menteng. Jurnal Pengabdian Cendekia, 1(2), Article 2. https://doi.org/10.71417/jpc.v1i2.9

Khaskheli, M. B., & Zhao, Y. (2025). The Sustainability of Economic and Business Practices Through Legal Cooperation in the Era of the Hainan Free Trade Port and Southeast Asian Nations. Sustainability, 17(5), Article 5. https://doi.org/10.3390/su17052050

Kurniaty, D., Subagio, A., Yuliana, L., Ridwan, S., & Fairuz, H. (2023, September). Factors influencing the young entrepreneurs to implement green entrepreneurship. In 20th International Symposium on Management (INSYMA 2023) (pp. 526-534). Atlantis Press.

Lima, R., Cunha, V. B. de C., & Nascimento, T. C. (2024). Brazilian entrepreneurs’ tax morale from an institutional perspective: Evidence from the telecommunications sector. Journal of Entrepreneurship in Emerging Economies, 17(3), 546–572. https://doi.org/10.1108/JEEE-01-2024-0018

Menteri Keuangan Republik Indonesia. (2024). PERATURAN MENTER! KEUANGAN REPUBLIK INDONESIA NOMOR 81 TAHUN 2024 TENTANG KETENTUAN PERPAJAKAN DALAM RANGKA PELAKSANAAN SISTEM INTI ADMINISTRASI PERPAJAKAN.

Mihret, Y. C., Takele, M. M., & Mintesinot, S. M. (2025). Advancements in Agriculture 4.0 and the Needs for Introduction and Adoption in Ethiopia: A Review. Advances in Agriculture, 2025(1), 8828400. https://doi.org/10.1155/aia/8828400

Pemerintah Republik Indonesia. (2007). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 28 TAHUN 2007 TENTANG PERUBAHAN KETIGA ATAS UNDANG-UNDANG NOMOR 6 TAHUN 1983 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN.

Pemerintah Republik Indonesia. (2021). UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 7 TAHUN 2O2I TENTANG HARMONISASI PERATURAN PERPAJAKAN.

Presiden Republik Indonesia. (2018). PERATURAN PRESIDEN REPUBLIK INDONESIA NOMOR 40 TAHUN 2018 TENTANG PEMBARUAN SISTEM ADMINISTRASI PERPAJAKAN.

Omri, H., Omri, A., & Abbassi, A. (2025). Entrepreneurship and Human Well-Being: A Study of Standard of Living and Quality of Life in Developing Countries. Social Indicators Research, 177(1), 313–344. https://doi.org/10.1007/s11205-025-03516-x

Ortax, R. (2025, February 10). Banyak Kendala, DJP Akan Jalankan Coretax dan Aplikasi Lama Secara Bersamaan. Ortax. https://ortax.org/tax-highlights/banyak-kendala-djp-akan-jalankan-coretax-dan-aplikasi-lama-secara-bersamaan

Poetry, K., Ardiani, N. R., & Yuliana, L. (2025). Brand Credibility and Brand Reputation on Brand Performance. Journal of Applied Business Administration, 9(1), Article 1. https://doi.org/10.30871/jaba.9078

Putra, M. F. R., Yuliana, L., Perkasa, D. H., & Alfian, R. (2025). Meningkatkan Penjualan Bisnis Umkm Dengan Manajemen Sosial Media. SUBSERVE: Community Service and Empowerment Journal, 3(1), Article 1.

Rafdi, A., Irawan, B., & Yuliana, L. (2024). Analysis of Brand Credibility to Brand Reputation in Indomie Case Study. JMK (Jurnal Manajemen dan Kewirausahaan), 9(3), 324-338.

Ramadhanu, N. A., & Yuliana, L. (2025). Implementasi Pelayanan Digital Smart Branch pada Bank Mandiri Wahid Hasyim Kota Malang dalam Upaya Meningkatkan Kepuasan Nasabah. Epsilon: Journal of Management (EJoM), 3(1), 01-16.

Rudyansjah, T., & and Pamungkas, C. (2025). Autonomy and Dependence: Leadership, historicity, and state domination in eastern Indonesia. Indonesia and the Malay World, 0(0), 1–20. https://doi.org/10.1080/13639811.2025.2472572

Sabilla, E. F. N., & Yuliana, L. (2025). Pengaruh Brand Awareness dan Brand Reputation terhadap Keputusan Pembelian Produk Merek Wardah. Jurnal Manajemen dan Bisnis Madani, 7(1), 29-43.

Saksono, A. S., & Yuliana, L. (2024). An analysis of the Bango Soy Sauce Brand's Reputation and Performance. Jurnal Ekonomi, 13(01), 2093-2103.

Salsabila, R. Z., Yuliana, L., & Diandra, D. (2025). Pengaruh Brand Familiarity Dan Perceived Quality Terhadap Brand Credibility (Studi Kasus Merek Skintific). Jurnal Manajemen dan Bisnis Madani, 7(1), 44-57.

Sugiono, B. P., Yuliana, L., Larasati, N., & Febrian, W. D. (2025). Predicting Impulsive Buying Influenced by Hedonic Motivation and Socialization Motivation. Jurnal Perspektif, 23(1), Article 1. https://doi.org/10.31294/jp.v23i1.24879

Takih, T., & Yuliana, L. (2025). Implementation Of Orientation Activities For Village Heads and Staff In Bogor District. Multidisipliner Knowledge, 3(1), 24-33.

Tarisca, K., Yuliana, L., & Perkasa, D. H. (2024). The Influence of Perceived Quality on Brand Credibility. Multidisipliner Knowledge, 2(1), 23-32.

Tiwari, S. P., Kostenko, O., & Yekhanurov, Y. (2025). UNDERSTANDING TECHNOLOGY IN THE CONTEXT OF NATIONAL DEVELOPMENT: CRITICAL REFLECTIONS. SciFormat Publishing Inc.

Wang, Y. (2025). Street-level bureaucracy meets Big Data: The moral economy of taxation in China in the digital age. Big Data & Society, 12(1), 20539517251321751. https://doi.org/10.1177/20539517251321751

Yakup, H., & Yuliana, L. (2025). Peran Traditional Markets dan Street Food Vendor Terhadap Pariwisata Kota Bukittinggi. Mutiara: Jurnal Penelitian dan Karya Ilmiah, 3(2), 83-95.

Yuliana, L., Apriyana, N., Fauzan, R., Larasati, N., Alhazami, L., & Sutopo, I. E. B. (2023). Analisis Minat Pembelian Produk Preloved Sebagai Upaya Peduli Lingkungan. Jurnal Keuangan dan Bisnis, 21(1), 14-27.

Yuliana, L., Azmy, A., Nurwardana, J. R., Perkasa, D. H., Alfian, R., Aisah, N., & Putra, M. F. R. (2025). The Impact of Work Stress and Job Burnout on Turnover Intention among Indonesia-China Integrated Industrial Employees. Journal of Applied Business Administration, 9(1), 1-12.

Zahrah, L., & Yuliana, L. (2025). Dampak Stres Terhadap Kinerja Karyawan pada Sektor F&B dan Keuangan. Pusat Publikasi Ilmu Manajemen, 3(2), 261-269.

Downloads

Published

2025-05-06

How to Cite

Kharisma Candra Utama, & Lingga Yuliana. (2025). Implementasi Pembaruan Sistem Inti Administrasi Perpajakan (Coretax) terhadap Efisiensi Kinerja Pegawai di Direktorat Jenderal Pajak. MASMAN Master Manajemen, 3(2), 43–56. https://doi.org/10.59603/masman.v3i2.813

Similar Articles

1 2 > >> 

You may also start an advanced similarity search for this article.