Analisis Implementasi Edukasi Perpajakan Coretax dalam Meningkatkan Kepatuhan Wajib Pajak di KPP Pratama Bekasi Barat Tahun 2024

Abstract

Tax reform is the government's strategic step to improve the effectiveness of the tax administration system and taxpayer compliance. One form of reform is the implementation of the Coretax system by the Directorate General of Taxes. Coretax is designed to simplify administrative processes, improve efficiency, and support digital-based services. This study aims to analyze the implementation of Coretax tax education at the West Bekasi Tax Office, including the obstacles faced and efforts made to improve taxpayer compliance. This research uses descriptive qualitative methods with data collection techniques through interviews, observation, and documentation. The theory used is the policy implementation theory of George C. Edward III, which includes four dimensions: communication, resources, disposition, and bureaucratic structure. The results showed that Coretax tax education still faces obstacles such as low digital literacy, limited human resources, and uneven socialization. Even so, efforts such as organizing tax classes and mentoring continue. Coretax education has a positive impact on compliance, but it is not yet fully optimized. A more adaptive and comprehensive education strategy is needed so that tax reform through Coretax reaches its maximum goal.