The Implementation of Coretax in the Indonesian Tax Administration System: Advantages and Disadvantages in the Context of Improving Tax Service Quality
Keywords:
Coretax, Small and Medium Enterprises (SMEs), Taxpayer Compliance, Digital Tax Literacy, E-Tax ImplementationAbstract
This study examines the implementation of the Coretax system in Indonesia and its impact on Small and Medium Enterprises (SMEs), focusing on its advantages, challenges, and the moderating factors that affect successful adoption. Through a systematic literature review (SLR), the study synthesizes findings from various sources, addressing three primary research questions: (1) What are the advantages and challenges of implementing Coretax for SMEs? (2) How does its implementation affect service quality and tax compliance? (3) What factors moderate the success of Coretax implementation, including digital tax literacy, infrastructure, usability, policy support, and organizational readiness?
The results indicate that Coretax significantly enhances taxpayer compliance and service quality by providing efficient tax filing processes, real-time tracking, and automatic reminders. However, challenges such as digital literacy, technology infrastructure, and understanding of digital tax policies remain barriers to full adoption. Key moderating factors include digital literacy, usability of the system, government support, and SMEs' organizational readiness. The study suggests that improving training programs, access to technology, and public awareness is essential for the broader and more effective implementation of Coretax across SMEs in Indonesia.
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