ANALISIS PENERAPAN CORETAX DAN IMPLIKASINYA PADA TINGKAT KEPATUHAN WAJIB PAJAK BERBASIS TAX COMPLIANCE: SLIPPERY SLOPE FRAMEWORK

ARIYANTO TELAUMBANUA, . (2026) ANALISIS PENERAPAN CORETAX DAN IMPLIKASINYA PADA TINGKAT KEPATUHAN WAJIB PAJAK BERBASIS TAX COMPLIANCE: SLIPPERY SLOPE FRAMEWORK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini mengeksplorasi bagaimana wajib pajak mempersepsikan implementasi sistem CoreTax dengan pendekatan Technology Acceptance Model (TAM), sekaligus menelaah dampaknya terhadap kepatuhan wajib pajak orang pribadi melalui lensa Slippery Slope Framework (SSF). Menggunakan pendekatan kualitatif berdesain fenomenologi, pengumpulan data dilakukan lewat metode observasi, wawancara semi-terstruktur, serta studi dokumentasi. Informan mencakup penyuluh pajak di lingkungan Kanwil DJP Banten dan wajib pajak orang pribadi dengan pengalaman menggunakan SIDJP maupun CoreTax. Temuan riset mengindikasikan bahwa CoreTax menghadirkan keunggulan berupa pemrosesan data yang otomatis, integrasi layanan, serta aksesibilitas administrasi dalam satu wadah digital. Kendati demikian, persepsi mengenai kemudahan penggunaan masih diwarnai oleh hambatan teknis dan bervariasinya literasi digital pengguna. Dilihat dari kacamata SSF, kehadiran CoreTax memperkokoh dimensi kekuasaan (power) lewat pengawasan digital yang ketat, dan di saat bersamaan memupuk dimensi kepercayaan (trust) berkat transparansi serta peningkatan mutu layanan. Sinergi antara dua dimensi ini pada akhirnya berperan dalam memicu kepatuhan wajib pajak, baik yang sifatnya sukarela maupun atas dasar penegakan sistem. ***** This research investigates individual taxpayers' perceptions regarding the CoreTax system implementation using the Technology Acceptance Model (TAM) approach, while simultaneously analyzing its impact on taxpayer compliance through the Slippery Slope Framework (SSF). Utilizing a qualitative approach with a phenomenological design, data were gathered through observations, semi-structured interviews, and documentation involving a tax extension officer from the Regional Office of the Directorate General of Taxes (DJP) Banten and individual taxpayers experienced in both SIDJP and CoreTax. The findings reveal that CoreTax offers significant benefits, including automated data processing, integrated tax services, and streamlined administrative access within a single platform. Nevertheless, the perceived ease of use remains affected by technical constraints and varying levels of digital literacy among taxpayers. From the SSF perspective, CoreTax bolsters the power dimension through rigorous digital surveillance and nurtures the trust dimension via enhanced transparency and service quality. The synergy between these two dimensions ultimately fosters taxpayer compliance, emerging both voluntarily and through systematic enforcement.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Prof. Dr. I Gusti Ketut Agung Ulupui, S.E., M.Si.,Ak. ; 2). Tresno Eka Jaya, SE., M.Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Users 34724 not found.
Date Deposited:	30 Jul 2026 03:00
Last Modified:	30 Jul 2026 03:55
URI:	http://repository.unj.ac.id/id/eprint/67678

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