Transformasi digital perpajakan indonesia: Analisis hambatan penggunaan coretax oleh wajib pajak
Keywords:
Coretax, taxpayer barriers, digital transformation of taxation, tax administration, tax compliance, digital literacyAbstract
The Coretax Administration System (Coretax) is an integrated digital tax platform developed by the Indonesian Directorate General of Taxes (DGT) to modernize tax administration. Although aimed at improving efficiency, transparency, and tax compliance, its implementation still faces various obstacles among taxpayers. This article analyzes these obstacles through a literature review of eight previous studies. The results indicate technical barriers, low digital literacy, regulatory complexity, a less user-friendly system interface, and uneven socialization and education. Furthermore, factors such as tax literacy levels, business scale, and the availability of technological infrastructure also influence taxpayers' ability to adopt Coretax. Therefore, system improvements, simplified interfaces, strengthened education, and more responsive feedback mechanisms are needed to support the success of digital tax transformation in Indonesia.
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