Analisis Implementasi Coretax Dalam upaya Optimalisasi Pelaporan Ppn Wajib Pajak Cakung Tahun 2025
DOI:
https://doi.org/10.31334/p9ezs774Keywords:
Implementation, Coretax, Value Added Tax (VAT) Reporting Optimisation, Corporate Taxpayer.Abstract
Indonesia is accelerating digital transformation in its tax administration system. In 2025, the Government intensified tax administration reform through the development of the Core Tax Administration System (Coretax) to optimise tax revenue collection. Coretax is an integrated tax administration system designed to consolidate all tax business processes into a single information technologybased platform. This research aims to analyse the implementation of Coretax, identify the challenges encountered during its implementation, and examine the efforts undertaken to overcome these challenges in optimising Value Added Tax (VAT) reporting by corporate taxpayers at the Pratama Tax Office of Jakarta Cakung in 2025. This research was motivated by the implementation of the Coretax system as part of Indonesia's tax administration reform, which continues to encounter several challenges, including system disruptions, taxpayer adaptation to the new system, and the suboptimal efficiency of VAT reporting. This research employed a qualitative approach using a descriptive research design. Data were collected through observations, indepth interviews, and documentation. The findings indicate that the implementation of Coretax has not yet been fully effective. This is reflected in the limited readiness of the technological infrastructure and the difficulties experienced by corporate taxpayers in adapting to the new system. To address these challenges, several improvement measures have been undertaken, including strengthening taxpayer education programs, providing technical assistance to taxpayers, enhancing the competencies of tax officers, and continuously improving the Coretax system. This research concludes that the successful implementation of Coretax requires not only reliable digital infrastructure but also continuous taxpayer assistance, institutional capacity building, and ongoing system refinement to optimise VAT reporting and improve the overall effectiveness of tax administration.
Keywords
Implementation, Coretax, Value Added Tax (VAT) Reporting Optimisation, Corporate Taxpayer.
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