The Effectiveness Of Coretax In Increasing The Submission Of Annual Tax Returns By Individual Taxpayers

Abstract

This study analyzes the implementation and effectiveness of Coretax in annual tax return filing by individual taxpayers at the Binjai Primary Tax Office and identifies implementation constraints and remedial efforts. A qualitative descriptive case-study approach was used, supported by descriptive quantitative analysis of filing data for the 2023-2025 tax years. Primary data were collected through semi-structured interviews and observation, while secondary data were obtained from performance reports, filing statistics, and related documents. The findings show that Coretax was implemented gradually in three phases. The filing effectiveness ratio declined from 103.67% in 2023 to 89.48% in 2024 and 85.99% in 2025, while the actual compliance ratio fell from 86.15% to 53.08%. Independent account activation in 2025 reached only 15.56%. Key constraints included system instability, duplicate data, limited digital literacy, and changes in verification procedures. Assistance, tax volunteers, and continuous outreach supported user adaptation. Coretax is moderately effective administratively, but it has not yet fully improved actual compliance and taxpayer independence.