Implementasi Coretax Dalam Pelaporan Pajak: Studi Kasus PT Agrinesia Raya
DOI:
https://doi.org/10.21067/jrma.v13i2.12995Keywords:
digitalisasi, kepatuhan pajak, pelaporan pajak, sistem administrasi coretax, efisiensiAbstract
Penelitian ini bertujuan mengevaluasi implementasi Coretax Administration System (CTAS) dalam pelaporan pajak perusahaan dengan studi kasus pada PT Agrinesia Raya. Penelitian menggunakan pendekatan kualitatif desain studi kasus instrumental, dengan pengumpulan data melalui wawancara mendalam terhadap lima informan yang terlibat langsung dalam proses pelaporan pajak menggunakan CTAS. Hasil penelitian menunjukkan bahwa penerapan CTAS memberikan dampak positif dengan mempermudah pelaporan Pajak Penghasilan (PPh) dan Pajak Pertambahan Nilai (PPN), meningkatkan ketepatan waktu, serta mendukung otomatisasi pelaporan setelah pembayaran dilakukan. Meski demikian, sistem masih menghadapi kendala teknis seperti keterlambatan akses server, error sistem, dan kebutuhan pelatihan tambahan, terutama pada tahap awal implementasi. Secara keseluruhan, CTAS memberikan kontribusi signifikan terhadap efisiensi administrasi dan kepatuhan pajak perusahaan, namun keberhasilan jangka panjang memerlukan penguatan aspek teknis dan pelatihan berkelanjutan bagi pengguna.
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