The future of tax services: Coretax as a technology-based breakthrough

This study aims to evaluate the implementation of the Coretax Administration System (Coretax) as a form of digitization of the tax administration system in Indonesia. The method used is a qualitative descriptive approach with purposive sampling techniques, involving four main groups of informants: Directorate General of Taxes (DJP) employees, academics, tax consultants, and business actors. The research focuses on analyzing technological readiness, supporting and inhibiting factors in implementation, and perceptions of Coretax 's effectiveness. The results show that the system has sufficient technological readiness, supported by cutting-edge features such as the use of artificial intelligence (AI) and big data. In addition, Coretax is considered capable of improving service efficiency, taxpayer compliance, and contributions to state revenue. However, challenges remain in the form of suboptimal system stability, limited digital literacy among users, and the lack of comprehensive integration of all tax administration processes. The study recommends improving technological infrastructure, providing digital education for users, expanding system integration, and further leveraging AI technology to realize Coretax as an inclusive, sustainable, and globally standardized digital tax system.

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Publication Details

Journal
Educoretax
Published
2025-06-29
DOI
https://doi.org/10.54957/educoretax.v5i5.1593
Primary Topic
Smart Cities and Technologies
Type
article
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article

The future of tax services: Coretax as a technology-based breakthrough

Muhammad Yasar, Muhamad Rifqi Nurhidayat, Annur Rizky
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Educoretax
Smart Cities and Technologies
article

The future of tax services: Coretax as a technology-based breakthrough

Muhammad Yasar, Muhamad Rifqi Nurhidayat, Annur Rizky
article en

Abstract

This study aims to evaluate the implementation of the Coretax Administration System (Coretax) as a form of digitization of the tax administration system in Indonesia. The method used is a qualitative descriptive approach with purposive sampling techniques, involving four main groups of informants: Directorate General of Taxes (DJP) employees, academics, tax consultants, and business actors. The research focuses on analyzing technological readiness, supporting and inhibiting factors in implementation, and perceptions of Coretax 's effectiveness. The results show that the system has sufficient technological readiness, supported by cutting-edge features such as the use of artificial intelligence (AI) and big data. In addition, Coretax is considered capable of improving service efficiency, taxpayer compliance, and contributions to state revenue. However, challenges remain in the form of suboptimal system stability, limited digital literacy among users, and the lack of comprehensive integration of all tax administration processes. The study recommends improving technological infrastructure, providing digital education for users, expanding system integration, and further leveraging AI technology to realize Coretax as an inclusive, sustainable, and globally standardized digital tax system.

EducoretaxVol. 5(5)
Sunan Gunung Djati State Islamic University Bandung (ID)
Openalex Percentile: Top 79%
Smart Cities and Technologies
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The future of tax services: Coretax as a technology-based breakthrough — Muhammad Yasar, Muhamad Rifqi Nurhidayat, et al. · Educoretax (2025) | TGRS Research Map | TGRS