Efisiensi Sistem Coretax dalam Penerapan TER untuk Meningkatkan Kepatuhan Wajib Pajak pada BTS Consulting
DOI:
https://doi.org/10.55606/jurima.v5i3.5842Keywords:
CoreTax, Average Effective Rate, Tax Efficiency, Taxpayer ComplianceAbstract
The purpose of this study was to determine the efficiency of implementing the CoreTax System in calculating Article 21 Income Tax using the average effective tax rate (TER) at BTS Consulting and its impact on taxpayer tax compliance. A descriptive qualitative approach was used in this study with data collection techniques through in-depth interviews and direct observation of tax reporting activities in the company. The results of the study indicate that the use of the CoreTax system simplifies the tax administration process through data processing automation, rate calculations that are directly adjusted to employee status, and automatic validation of potential input errors. This system also unifies the process of creating withholding tax certificates and billing in one reporting flow without the need to re-upload to the system again. Although there were technical challenges in the early stages of implementation, internal training and relaxation policies from the tax authorities supported the adaptation process. In conclusion, the CoreTax system is more efficient than the previous system.
Downloads
References
Caroline, E., Eprianto, I., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Sanksi Perpajakan, Tarif Pajak Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Economina, 2(8), 2114–2121. https://doi.org/10.55681/economina.v2i8.722
Dimetheo, G., Salsabila, A., & Izaak, N. C. A. (2023). Implementasi Core Tax Administration System sebagai Upaya Mendorong Kepatuhan Pajak di Indonesia. Prosiding Seminar Nasional Ekonomi Dan Perpajakan, 3(1), 10–25.
Khosasi, C., & Hantono. (2023). Pengaruh Sistem Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Individu di KPP Pratama X di Kota Medan. Jurnal Audit & Perpajakan, 3(1), 55–62.
Korat, C., & Munandar, A. (2025). Penerapan Core Tax Administration System ( CTAS ) Langkah Meningkatkan Kepatuhan Perpajakan Di Indonesia. Jurnal Riset Akuntansi Politala, 8(1), 17–30.
Novitasari, A. D., & Anggraini, D. I. (2025). Pengaruh Penerapan Tarif Pajak Efektif Rata-Rata ( TER ) Terhadap Perhitungan Pajak PPh 21 Wajib Pajak Orang Pribadi Karyawan Tetap pada CV ASM. Jurnal Ekonomi Dan Manajemen, 2(2), 3501–3512.
Palar, B. E., Maruli, R. S., & Pangaribuan, H. (2024). PENGARUH PEMAHAMAN DIGITALISASI SISTEM ADMINISTRASI PAJAK DAN DIGITAL TRANSFORMASI TERHADAP KEPATUHAN PAJAK NON-KARYAWAN. 13(September), 1699–1716. https://doi.org/10.34127/jrlab.v13i3.1217
Panjaitan, M. R., & Yuna. (2024). Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan. Jurnal Riset Akuntansi, 2(4), 51–60.
Purnomo, T., Sadiqin, A., & Arvita, R. (2025). Analisis Implementasi Aplikasi Pajak CoreTax dalam Meningkatkan Kepatuhan dan Efisiensi Pelaporan Pajak di Indonesia. Ournal of Economics, Business, Management, Accounting and Social Sciences (JEBMASS), 3(2), 114–118.
Rachmawati, N. T., & Haryati, T. (2021). Pengaruh Pemahaman Perpajakan, Tingkat Penghasilan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Seminar Nasional Akuntansi Dan Call for Paper (SENAPAN), 1(1), 418–429. https://doi.org/10.33005/senapan.v1i1.258
Rahmi, N., Arimbhi, P., & Hidayat, V. S. (2023). Analisis Manajemen Strategi Kebijakan Pembaharuan Core Tax Administration System ( CTAS ) dalam Upaya Penguatan Reformasi Administrasi Perpajakan di Indonesia. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 6(2), 179–191.
Septriliani, L., Ismatullah, I., & Artikel, I. (2018). Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Dan Ekonomi, 92–102. https://doi.org/10.29407/jae.v6i1.14750
Sitio, Y. E. S., & Marfiana, A. (2025). ANALISIS PENERAPAN TARIF EFEKTIF RATA-RATA TERHADAP KEPATUHAN PPH PASAL 21 DI KPP PRATAMA MEDAN PETISAH. AKUNTANSIKU, 4(1), 1–11.
Wati, S. A., & Muslimin. (2024). Analisis Penerapan E-Bupot 21/26 dalam Melaporkan Pajak Penghasilan (PPH) Pasal 21 Atas Karyawan Tetap pada PT XYZ di Surabaya. Akuntansi 45, 5(2), 139–149. https://doi.org/10.30640/akuntansi45.v5i2.3344
Zalliwaldi, I., & Irawan, B. (2025). Analisis Evaluasi Penerapan Tarif Efektif Rata-Rata PPh Pasal 21 dalam Meningkatkan Kepatuhan Wajib Pajak Pribadi di KPP Pratama Jakarta Mampang Prapatan. Jurnal Pajak Vokasi (JUPASI), 6(2), 98–105.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Riset Manajemen dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
