Analysis of the Impact of Coretax System Implementation on Tax Administration Efficiency

Abstract

This study aims to examine the impact of the implementation of the Coretax System on the efficiency of tax administration services. The background of this research is based on the Directorate General of Taxes’ efforts to improve service quality and data integration through a technology-based digital taxation system. This research uses a quantitative approach with questionnaires as the primary instrument, collecting 30 valid responses. The sampling technique applied is probability sampling with a purposive sampling method. Data analysis was conducted through research instrument tests (validity and reliability tests), classical assumption tests (normality, linearity, and heteroscedasticity tests), simple linear regression analysis, and hypothesis testing, with the assistance of SPSS software. The findings reveal that most users experience improved convenience and faster administrative processes since the adoption of the Coretax System, particularly in data integration and online reporting. However, technical challenges such as access disruptions and server instability still affect service performance. The conclusion of this study is that the Coretax System positively contributes to administrative efficiency, but improvements in infrastructure and user training are still necessary. The implications of this research are expected to provide insights for policymakers in developing a more optimized digital tax system.