Pengaruh Implementasi Core Tax System terhadap Peningkatan Kepatuhan Wajib Pajak Usaha Syariah
Keywords:
CoreTax, Taxpayer Compliance, Sharia Business UnitAbstract
The transformation of tech-based public services is increasingly being applied in Indonesia, including in the tax administration system. One important innovation implemented by the Indonesian government is the Core Tax System, which is a core tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of implementing the Core Tax System on taxpayer compliance in Indonesia. The research uses a quantitative approach with primary data collected through distributing questionnaires to taxpayers. The collected data is then tested for validity, reliability, and analyzed using descriptive statistics and significance tests to see the influence of the research variables. The results show that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings show that digitizing the tax system can really help boost taxpayer compliance in Indonesia. But technical hiccups, limited digital know-how among taxpayers, and data security concerns are still big challenges.
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