KETIKA SISTEM LEBIH CANGGIH DARI PENGGUNANYA: PROBLEMATIKA IMPLEMENTASI CORETAX DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK

Abstract

This study aims to analyze the implementation of Coretax as part of the digitalization of the tax system in Indonesia, particularly from the perspectives of legal certainty, convenience and fairness, and its implications for taxpayer compliance. This research employs a normative juridical method with statutory and conceptual approaches. The results indicate that Coretax has the potential to improve administrative efficiency and enhance supervision through an integrated and real-time system. However, its implementation has not fully ensured legal certainty and still presents challenges in terms of convenience and fairness for taxpayers. Furthermore, digitalization through Coretax does not automatically increase taxpayer compliance, as compliance is also influenced by non-technical factors such as digital literacy and trust in tax authorities. Therefore, a comprehensive approach is required to ensure that Coretax effectively supports the modernization of the tax system.