Transformasi Digital: Analisis Tantangan dan Kemanfaatan Sistem Coretax Bagi Wajib Pajak Badan

Abstrak

Coretax diluncurkan sebagai transformasi digital pembaruan administrasi perpajakan yang menghadirkan peluang serta tantangan bagi pelaksanaan kepatuhan fiscal dan efisiensi operasional. Penelitian ini bertujuan untuk menganalisis tentang tantangan dan manfaat system coretax bagi wajib pajak badan di PT XYZ jakarta. Metode Penelitian ini menggunakan pendekatan kualitatif dengan desain kasus yang terjadi dilapangan. Data dikumpulkan melalui wawancara mendalam dengan beberapa pihak yang berkepentingan selaku Manager Tax dan 2 staff pajak. Observasi partisipatif pada proses pelaporan serta review dokumen terkait implementasi pada sistem coretax. Hasil penelitian menunjukan bahwa coretax memberikan manfaat secara signifikan berupa kecepatan proses administrasi pajak seperti pelaporan pajak, peningkatan akurasi data serta dan kemudahan akses informasi bagi wajib pajak badan, Namun yang terjadi dilapangan implementasi sistem coretax mengalami beberapa tantangan berupa kapasitas internet yang belum merata, hambatan secara teknis dan non teknis, error sistem yang terjadi di akhir periode pelaporan SPT Masa atau Badan Serta proses adaptasi sumber daya manusia terhadap inovasi digital berlangsung secara bertahap dan membutuhkan waktu. Temuan menjelaskan bahwa keberhasilan transformasi digital perpajakan tidak hanya bergantung pada teknologi namun juga butuh kesiapan pada organisasi bisnis dan kapasitas daya manusia.

Coretax was launched as a digital transformation of tax administration reform, presenting opportunities and challenges for fiscal compliance and operational efficiency. This study aims to analyze the challenges and benefits of the Coretax system for corporate taxpayers at PT XYZ Jakarta. This research method used a qualitative approach with a case study design. Data was collected through in-depth interviews with several stakeholders, including the Tax Manager and two tax staff. Participatory observation of the reporting process and a review of documents related to the implementation of the Coretax system were also conducted. The results showed that Coretax provides significant benefits in terms of speeding up tax administration processes, such as tax reporting, increased data accuracy, and easier access to information for corporate taxpayers. However, the implementation of the Coretax system faced several challenges, including uneven internet capacity, technical and non-technical obstacles, system errors occurring at the end of the reporting period for Periodic or Corporate Tax Returns And the process of adapting human resources to digital innovation is gradual and takes time. The findings explain that the success of digital tax transformation depends not only on technology but also requires organizational readiness and human resource capacity.