Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) · e-ISSN: 2721-303X · p-ISSN: 2721-3021

Analysis of the Implementation of the Coretax System to Improve Efficiency and Effectiveness

Doni Setiawan Agus Munandar
Vol. 7 No. 3 (2026) 15 August 2026 Pages 2202-2209

Abstract

The coretax system is a comprehensive tax management system introduced by the Directorate General of Taxes starting January 1, 2025. With this system, all Corporate and Individual Taxpayers perform tax calculations, payments, and reporting on a unified platform, replacing multiple earlier systems like DJP Online and Web e-Invoice. This study seeks to assess the degree of efficiency and effectiveness of utilizing the coretax system from the viewpoint of the user. The employed method is descriptive quantitative, utilizing a survey approach through a five-point Likert scale questionnaire administered to 30 participants, which include tax consultants, individual taxpayers, and employees from the company tax division. Data analysis employs descriptive statistics, including mean values, percentages, and frequency distribution, following validity and reliability assessments. The research findings are expected to demonstrate how much the coretax system can reduce time, expenses, and energy while enhancing the precision and effectiveness of tax reporting.

Keywords

Coretax Efficiency Effectiveness Tax Reporting Taxpayer