Analysis Of The Use Of The Core Tax Administration System In Improving Taxpayer Compliance At KPP Pratama Medan Petisah

Abstract

This study aims to describe the implementation of the Core Tax Administration System (CoreTax) and the level of corporate taxpayer compliance at KPP Pratama Medan Petisah. A descriptive quantitative approach was employed using purposive sampling involving five corporate taxpayers as respondents. Data were collected through questionnaires and interviews and analyzed using descriptive statistics to portray the implementation of CoreTax and the level of taxpayer compliance. The findings indicate that the implementation of CoreTax was categorized as fairly good, with a percentage of 59.2%, while corporate taxpayer compliance was categorized as good, with a percentage of 78.4%. The results demonstrate that CoreTax has supported tax administration through integrated services and improved monitoring of tax obligations, although the ease of system use remains an aspect requiring further improvement. This study provides empirical evidence regarding the implementation of CoreTax at the operational level and offers practical insights for the Directorate General of Taxes in enhancing the quality of digital tax administration services.