UWKS Students' Perception Of The Implementation Of The Core Tax Administration System (CTAS)
Abstract
To support economic transformation and encourage quality economic growth, the 2024 Draft State Budget (RAPBN) carries the theme "Accelerating Inclusive and Sustainable Economic Transformation." Fiscal reform is necessary, one of which is through optimizing state revenues. In line with efforts to fulfill SDG 8, tax revenue, as the largest source of state revenue, is an appropriate instrument for realizing the intended economic growth. However, when viewed from the level of tax compliance, reflected in the trend of a relatively low tax ratio, Indonesia's tax revenue is considered suboptimal. Responding to this issue, the government continues to strive for digital transformation in the tax sector to be able to reach all taxpayers in Indonesia through a system update called the Core Tax Administration System (CTAS). The Core Tax system is specifically designed to detect taxpayers who are negligent in paying taxes, thus assisting the Directorate General of Taxes (DGT) in imposing fines or outreach to these taxpayers to increase tax compliance. This study aims to determine the perceptions of accounting students regarding the potential and challenges of the Core Tax Administration System (CTAS) in encouraging tax compliance in Indonesia and analyze the challenges of implementing the Core Tax system in the Indonesian tax administration system. This research is a descriptive study with a quantitative approach using a survey method.References
Herawati, N., & Siswanto, H. (2019). Analysis of perception and compliance of individual taxpayers who implement the self-assessment system. Scientific Journal of Accounting Economics Students, 4(2), 201-211.
Hidayat, MT, & Marfuah, N. (2020). The influence of tax awareness, SPT filling skills, and tax services on tax compliance among individual taxpayers. Journal of Accounting and Taxation, 21(1), 29-40.
Larasati, A., & Devi, AN (2020). Effect of taxpayer knowledge, tax service quality, and penalty on tax compliance. International Journal of Academic Research in Accounting, Finance and Management Sciences, 10(2), 12-24.
Mardiasmo. (2018). Taxation (16th Edition). Andi Publisher.
Marzuki, M., & Dharmawan, A. (2019). The influence of taxpayer knowledge and tax penalty on taxpayer compliance with taxpayer awareness as a moderating variable. International Journal of Economics, Commerce and Management, 7(6), 35-49.
Nugroho, A., Andini, R., & Raharjo, K. (2016). The influence of taxpayer awareness and taxpayer tax knowledge on taxpayer compliance in paying income tax. Journal of Accounting, 2(2), 1-13.https://jurnal.unpand.ac.id/index.php/AKS/article/view/452
Nurhadi, D., & Wijayanti, D. (2020). Analysis of factors influencing taxpayer compliance in companies. Journal of Accounting, 12(1), 24-33.
Nurhayati, S., & Masruroh, N. (2018). The impact of the effectiveness and efficiency of the tax collection system on taxpayer compliance in Malang City. Journal of Economics and Business, 2(1), 51-64.
Online Tax. (2020, April 20). Taxpayer Compliance Rates Decline During the Corona Pandemic.https://www.pajakonline.com/tingkat-kepatuhan-wajib-pajak-menurun-saat-pandemi-corona/
Pradana, RF, & Firmansyah, A. (2020). The role of prevention efforts in association between interactional fairness and taxpayer compliance intentions. International Journal of Scientific and Technological Research, 9(2), 3176-3186.
Prastowo, A., & Wijayanti, D. (2018). Factors influencing taxpayer compliance in paying taxes in Indonesia. Journal of Economics and Business, 3(2), 165-177.https://doi.org/10.31849/jieb.v17il.2563
Putri, DE (2019). Factors influencing taxpayer compliance. Scientific Journal of Accounting and Business, 14(1), 1-16.
Resmi, S. (2019). Taxation: Theory and Case Studies (11th Edition). Salemba Empat.
Santoso, YI (2021, January 7). This is the 2021 tax policy while the Covid-19 pandemic is still ongoing. Kontan.https://newssetup.kontan.co.id/news/begini-kebijakan-perpajakan-tahun-2021-selama-pandemi-Covid-19-masih-belum-mereda
Sudrajat, D., & Arifin, Z. (2021). The influence of social and economic factors on tax compliance in Indonesia. Journal of Economics and Business, 5(1), 59-71.
Tan, D., & Sudirman, L. (2020). Final income tax: A classic contemporary concept to increase voluntary tax compliance among legal professions in Indonesia. JILS (Journal of Indonesian Legal Studies), 5(1), 125-170.
Tan, R., Hizkiel, YD, Firmansyah, A., & Trisnawati, E. (2021). Taxpayer compliance in the Covid-19 pandemic era: taxpayer awareness, tax services, tax regulations. Jurnalku.org, 1(3).https://doi.org/10.54957/educoretax.v1i3.35
Taufik, T., & Harsono, E. (2019). Determinants of individual taxpayer compliance in Indonesia. Journal of Accounting and Taxation, 11(2), 16-27.
Ulynnuha, OI (2018). Analysis of factors influencing taxpayer compliance in fulfilling their obligations [Thesis]. Muhammadiyah University of Surakarta.https://eprints.ums.ac.id/59686/17/NaskahPublication-216.pdf
Wibowo, A., & Anggraeni, R. (2021). The influence of education level, tax knowledge, and tax awareness on individual taxpayer tax compliance. Scientific Journal of Accounting Economics Students, 6(1), 61-72.
Yusni, I., & Harahap, R. (2020). Taxpayer perceptions of the use of information technology in completing personal annual tax returns. Journal of Accounting and Financial Research, 8(3), 506-515.
Copyright (c) 2025 Kontigensi : Jurnal Ilmiah Manajemen
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
By exercising the Licensed Rights, You accept and agree to be bound by the terms and conditions of this Creative Commons Attribution-NonCommercial 4.0 International Public License.
.jpg){kind=small}
a 