ANALISIS PENERAPAN SISTEM CORETAX DALAM MENDUKUNG PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DI PT X

PUJI LESTARI, . (2026) ANALISIS PENERAPAN SISTEM CORETAX DALAM MENDUKUNG PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI DI PT X. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Transformasi digital administrasi perpajakan melalui sistem Coretax diharapkan dapat mempermudah wajib pajak dalam memenuhi kewajiban perpajakan secara terintegrasi. Penelitian ini bertujuan untuk menganalisis penerapan sistem Coretax dalam pengisian dan pelaporan PPh Pasal 21, menganalisis persepsi Wajib Pajak Orang Pribadi terhadap kemudahan dan kemanfaatan sistem, serta menganalisis keberhasilan sistem Coretax dalam mendukung kelancaran dan ketepatan pelaporan pada PT X. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Unit analisis penelitian adalah penerapan sistem Coretax dalam pelaporan SPT Tahunan Wajib Pajak Orang Pribadi pada PT X. Data primer diperoleh melalui wawancara semiterstruktur terhadap empat informan dan kuesioner tertutup kepada 22 Wajib Pajak Orang Pribadi pengguna sistem Coretax, serta didukung observasi dan dokumentasi. Data wawancara dianalisis menggunakan model Miles dan Huberman melalui reduksi data, penyajian data, serta penarikan kesimpulan dan verifikasi, sedangkan data kuesioner dianalisis menggunakan statistik deskriptif berdasarkan nilai rata-rata skala Likert. Hasil penelitian menunjukkan bahwa Sistem Coretax telah diterapkan oleh PT X dalam proses administrasi PPh Pasal 21, meliputi pengelolaan data karyawan, pembuatan bukti potong elektronik, dan pelaporan SPT Masa PPh Pasal 21. Sementara itu, Wajib Pajak Orang Pribadi memanfaatkan bukti potong elektronik yang diterbitkan oleh PT X sebagai dasar dalam pelaporan SPT Tahunan. Persepsi kemudahan penggunaan memperoleh nilai rata-rata 3,20 dan persepsi kemanfaatan 3,37, keduanya dalam kategori sedang. Dari sisi keberhasilan sistem, kualitas sistem memperoleh nilai 2,68, kualitas informasi 3,59, dan kualitas layanan 3,36. Temuan menunjukkan bahwa integrasi data dan kualitas informasi mendukung pemenuhan kewajiban perpajakan, tetapi gangguan sistem, akses lambat, dan kebutuhan pendampingan pengguna masih menjadi kendala. Penelitian merekomendasikan peningkatan stabilitas dan kecepatan sistem, penguatan respons layanan, serta sosialisasi dan pendampingan penggunaan sistem Coretax agar wajib pajak dapat melaksanakan kewajiban perpajakan secara lebih mandiri, lancar, dan tepat. ***** The digital transformation of tax administration through the Coretax System is expected to facilitate taxpayers in fulfilling their tax obligations through an integrated system. This study aims to analyze the implementation of the Coretax System in the administration and reporting of Article 21 Income Tax, examine Individual Taxpayers’ perceptions of its ease of use and usefulness, and evaluate the success of the Coretax System in supporting tax reporting at PT X. This study uses a qualitative case study approach. Primary data were collected through semistructured interviews with four informants and closed-ended questionnaires distributed to 22 Individual Taxpayers who had used the Coretax System, supported by observation and documentation. Interview data were analyzed using the Miles and Huberman model, while questionnaire data were analyzed descriptively using Likert-scale mean scores. The results show that PT X has implemented the Coretax System for employee data management, the preparation of electronic withholding tax slips, and the filing of Monthly Article 21 Income Tax Returns. Meanwhile,Individual Taxpayers use the electronic withholding tax slips issued by PT X as the basis for filing their Annual Income Tax Returns through the Coretax System. Perceived ease of use obtained a mean score of 3.20, while perceived usefulness scored 3.37, both in the moderate category. System quality scored 2.68, information quality 3.59, and service quality 3.36. These findings indicate that data integration and information quality support tax administration and reporting, although system disruptions, slow access, and users’ need for assistance remain obstacles. Therefore, improvements are needed in system stability and speed, service responsiveness, socialization, and user assistance to support more independent, smooth, and accurate fulfillment of tax obligations.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Eka Jaya, S.E., M.Ak. ; 2). Rochma Sudiati, S.E., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Puji Lestari .
Date Deposited:	12 Aug 2026 08:27
Last Modified:	12 Aug 2026 08:27
URI:	http://repository.unj.ac.id/id/eprint/70301

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