MUNGGARAN, MUHAMMAD GHRI SANDY PUTRA (2025) ANALISIS PENERAPAN SISTEM CORETAX DALAM KEPATUHAN PELAPORAN PAJAK DI KOPERASI RUSAMAS. D3 thesis, Universitas Sultan Ageng Tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Muhammad Ghri Sandy_5503220021_Fulltext.pdf Restricted to Registered users only Download (4MB) |
|
Text
Muhammad Ghri Sandy_5503220021_01.pdf Restricted to Registered users only Download (2MB) |
|
Text
Muhammad Ghri Sandy_5503220021_02.pdf Restricted to Registered users only Download (429kB) |
|
Text
Muhammad Ghri Sandy_5503220021_03.pdf Restricted to Registered users only Download (243kB) |
|
Text
Muhammad Ghri Sandy_5503220021_04.pdf Restricted to Registered users only Download (469kB) |
|
Text
Muhammad Ghri Sandy_5503220021_05.pdf Restricted to Registered users only Download (239kB) |
|
Text
Muhammad Ghri Sandy_5503220021_Ref.pdf Restricted to Registered users only Download (276kB) |
|
Text
Muhammad Ghri Sandy_5503220021_Lamp.pdf Restricted to Registered users only Download (1MB) |
Abstract
This study aims to analyze the implementation of the Coretax system in tax reporting compliance at the Koperasi Karyawan PLTU Suralaya Rusamas. Coretax is a digital-based core tax administration system developed by the Directorate General of Taxes to enhance efficiency, accuracy, and transparency in tax reporting. This research uses a descriptive qualitative method with data collected through interviews, observations, and documentation. The results show that the implementation of Coretax at Koperasi Rusamas has accelerated the tax reporting process, reduced manual errors, and clarified reporting responsibilities through a more integrated system. However, several obstacles were identified, such as slow system access near reporting deadlines, impractical downloading of tax withholding slips, and limitations in human resources and technological infrastructure. The conclusion of this study is that the Coretax system has positively impacted tax reporting compliance at Koperasi Rusamas. Nevertheless, technical support, user training, and infrastructure improvements are still needed to optimize the system's full potential.
| Item Type: | Thesis (D3) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk menganalisis penerapan sistem Coretax dalam kepatuhan pelaporan pajak di Koperasi Karyawan PLTU Suralaya Rusamas. Coretax merupakan sistem inti administrasi perpajakan berbasis digital yang dikembangkan oleh Direktorat Jenderal Pajak guna meningkatkan efisiensi, akurasi, dan transparansi dalam pelaporan pajak. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan Coretax di Koperasi Rusamas telah membantu mempercepat proses pelaporan pajak, mengurangi kesalahan manual, serta memperjelas alur dan tanggung jawab pelaporan melalui sistem yang lebih terintegrasi. Namun, dalam implementasinya masih terdapat beberapa kendala, seperti lambatnya akses sistem menjelang tenggat waktu, proses pengunduhan bukti potong yang tidak praktis, serta keterbatasan sumber daya manusia dan infrastruktur teknologi. Simpulan dari penelitian ini adalah bahwa sistem Coretax memberikan dampak positif terhadap peningkatan kepatuhan pelaporan pajak di Koperasi Rusamas, namun masih diperlukan dukungan teknis, pelatihan, dan peningkatan sarana pendukung agar sistem dapat dioptimalkan secara menyeluruh. | |||||||||
| Uncontrolled Keywords: | Coretax, Cooperative, Tax Compliance, Tax Digitalization, Tax Reporting Coretax, Digitalisasi Pajak, Kepatuhan Pajak, Koperasi, Pelaporan Pajak | |||||||||
| Subjects: | H Social Sciences > Public Administration | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
|||||||||
| Depositing User: | D3 Sandy Muhammad Ghri Sandy Putra Munggaran | |||||||||
| Date Deposited: | 04 Sep 2025 04:36 | |||||||||
| Last Modified: | 04 Sep 2025 04:36 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/53512 |
Actions (login required)
 |
View Item |