Analysis of the Implementation of the Coretax System to Improve Efficiency and Effectiveness
DOI:
https://doi.org/10.38035/dijefa.v7i3.7136Keywords:
Coretax, Efficiency, Effectiveness, Tax Reporting, TaxpayerAbstract
The coretax system is a comprehensive tax management system introduced by the Directorate General of Taxes starting January 1, 2025. With this system, all Corporate and Individual Taxpayers perform tax calculations, payments, and reporting on a unified platform, replacing multiple earlier systems like DJP Online and Web e-Invoice. This study seeks to assess the degree of efficiency and effectiveness of utilizing the coretax system from the viewpoint of the user. The employed method is descriptive quantitative, utilizing a survey approach through a five-point Likert scale questionnaire administered to 30 participants, which include tax consultants, individual taxpayers, and employees from the company tax division. Data analysis employs descriptive statistics, including mean values, percentages, and frequency distribution, following validity and reliability assessments. The research findings are expected to demonstrate how much the coretax system can reduce time, expenses, and energy while enhancing the precision and effectiveness of tax reporting.
References
Ahmad, N. I., & Supriadi, S. (2026). Populasi dan Sampel: Konsep dan Prosedur dalam Penelitian Pendidikan. Advances in Education Journal, 2(4), 428–439.
Alfirdaus, N., & Anas, S. (2024). Analisis efektivitas Coretax sebagai strategi dalam peningkatan penerimaan pajak daerah DKI Jakarta. Jurnal Ekonomika dan Bisnis (JEBS), 4(4), 646–655. https://doi.org/10.47233/jebs.v4i4.1934
Anggraeni, N., & Susilowati, E. (2025). Peran Coretax sebagai inovasi digital pelaporan pajak SPT Masa PPh 21. Jurnal Riset Rumpun Ilmu Ekonomi, 4(2), 583–597. https://doi.org/10.55606/jurrie.v4i2.6167
Artavia, A. H., Kusumaningarti, M., & Rahayu, P. (2026). Implementasi Coretax terhadap efisiensi proses administrasi perpajakan dan kepuasan wajib pajak di era digital. Owner: Riset & Jurnal Akuntansi, 10(1), 728–739. https://doi.org/10.33395/owner.v10i1.3044
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008
Davis, F. D., Bagozzi, R. P., & Warshaw, P. R. (1989). User acceptance of computer technology: A comparison of two theoretical models. Management Science, 35(8), 982–1003. https://www.jstor.org/stable/2632151
DeLone, W. H., & McLean, E. R. (1992). Information systems success: The quest for the dependent variable. Information Systems Research, 3(1), 60–95. https://doi.org/10.1287/isre.3.1.60
Farrell, M. J. (1957). The measurement of productive efficiency. Journal of the Royal Statistical Society: Series A (General), 120(3), 253–290. https://doi.org/10.2307/2343100
Fionasari, D., Putri, P. A., Sari, O., Wulandari, T. S., & Pratiwi, A. S. (2026). Analisis Implementasi Coretax Administrasion System Dalam Meningkatkan Kepatuhan Pajak: Studi Kasus CV Usk. Jurnal Ilmiah Kajian Multidisipliner, 10(1), 540–548.
Gede, M. H. A. G., Mulyadi, R., & Haryono, S. A. (2025). Implementasi Sistem Coretax dalam Pembuatan e-Bupot dan Pelaporan Surat Pemberitahuan (SPT) Masa PPh 21 Pada PT RSA Muhammad. Anggaran : Jurnal Publikasi Ekonomi Dan Akuntansi, 3(4), 72–84.
Mardiasmo, M. (2023). Perpajakan (1st ed.).
Mouzas, S. (2006). Efficiency versus effectiveness in business networks. Journal of Business Research, 59(10–11), 1124–1132. https://doi.org/10.1016/j.jbusres.2006.09.018
Nasucha, C. (2004). Reformasi Administrasi Publik. Grasindo.
Rasmini, M. (2014). Dasar-dasar Perpajakan. Universitas Terbuka. https://pustaka.ut.ac.id
Rosada, C. T., & Sucahyati, D. (2025). Analisis Pelaporan Spt Tahunan Badan Pada Cv Js Melalui E-Form 1771. Land Journal, 6(1), 168–174.
Syarifudin, A. (2018). Perpajakan (Mispiyanti (ed.)). STIE Putra Bangsa Jl.
Thian, A. (2021). Dasar-Dasar Perpajakan (A. Prabawati (ed.)). ANDI.
Utami, D. S. P., & Estiningrum, S. D. (2023). Sistem Informasi Akuntansi , Kualitas Pemeriksaan Pajak dan Kepatuhan Perpajakan dengan E-Filling sebagai Variabel Mediasi. Jurnal Nomina, 12(1), 13–31.
Wahyudiantara, K. (2025). Legal Issues in Value Added Tax ( VAT ) and Income Tax Policies Regarding Types of Taxes and Their Legal Basis. Mandalika Law Journal, 3(2), 61–66.
Wibawa, E. S., Junaidi, M., & Kusumaningtyas, D. D. (2024). Pelaporan Pajak Tahunan Orang Pribadi: Analisis Peran Dalam Mengoptimalkan Penggunaan Sistem E-Filing Di Masyarakat Eka. Jurnal Ilmiah Ekonomi, Akuntansi, Dan Pajak (JIEAP), 1(2), 1–6.
Wulandari, I. A. C. (2025). Efektifitas Implementasi Coretax Berdasarkan Persepsi Kegunaan Dan Kemudahan Guna Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Denpasar Timur.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Doni Setiawan, Agus Munandar

This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).












































