ANALYSIS OF COMPANY TAX STAFF PERCEPTION CORETAX IMPLEMENTATION AND ITS IMPACT ON TAX ACCOUNTING RECONCILIATION

Abstract

This study analyzes corporate tax staff's perceptions of the implementation of the Core Tax Administration System (Coretax) and its impact on the tax accounting reconciliation process. Coretax is an integrated digital tax administration system launched by the Directorate General of Taxes to improve tax efficiency, transparency, and compliance in Indonesia. The study used a qualitative approach with a case study method and data collection techniques including in-depth interviews, participant observation, and documentation studies with tax staff at several companies. The results indicate that tax staff generally have a positive perception of Coretax due to its ease of use and benefits in accelerating reconciliation and improving the accuracy of tax reporting. However, there are challenges such as a lack of understanding of the system's features and limited training, which impact the effectiveness of Coretax's use. Coretax's significant positive impact is seen in improving tax administration efficiency and taxpayer compliance through more accurate and transparent fiscal reconciliation. This study recommends increased training and technical support to further optimize Coretax implementation to support modern, accountable and reliable tax administration.