Pengaruh Coretax dan Transparansi Perpajakan terhadap Kepatuhan Wajib Pajak

Aoliyah Firasati; Susilawati; Iwan Irwansyah; Cepi Saepuloh

doi:10.53697/emak.v7i3.4094

Authors

Aoliyah Firasati Universitas Swadaya Gunung Jati
Susilawati Universitas Pamulang
Iwan Irwansyah STIAMI
Cepi Saepuloh Universitas Teknologi Digital Bandung

DOI:

https://doi.org/10.53697/emak.v7i3.4094

Keywords:

Coretax, Tax Transparency, Taxpayer Compliance, Administrative Reform

Abstract

Digitalisasi administrasi pajak melalui Coretax Administration System (CTAS) menjadi agenda strategis dalam reformasi perpajakan karena sistem ini diarahkan untuk memperbaiki layanan, memperkuat keterbukaan informasi, dan mendorong kepatuhan Wajib Pajak. Penelitian ini menganalisis pengaruh penerapan CTAS dan transparansi perpajakan terhadap kepatuhan Wajib Pajak di Jawa Barat. Penelitian menggunakan pendekatan kuantitatif dengan desain survei. Sampel terdiri atas 100 Wajib Pajak yang telah menggunakan layanan perpajakan digital. Data diperoleh melalui kuesioner elektronik dan diolah dengan regresi linear berganda. Hasil analisis menunjukkan bahwa CTAS berpengaruh positif dan signifikan terhadap kepatuhan Wajib Pajak dengan koefisien 0,485 dan nilai signifikansi 0,000. Transparansi perpajakan juga memberikan pengaruh positif dan signifikan dengan koefisien 0,312 dan nilai signifikansi 0,000. Kedua variabel secara bersama-sama menjelaskan 54,2% variasi kepatuhan Wajib Pajak. Temuan ini memperlihatkan bahwa sistem pajak digital yang mudah digunakan dan informasi pajak yang terbuka dapat memperkuat perilaku patuh. Penelitian ini menyimpulkan bahwa keberhasilan reformasi administrasi perpajakan tidak cukup ditentukan oleh teknologi, tetapi juga oleh mutu informasi, keamanan sistem, kemudahan akses, dan kepercayaan pengguna terhadap otoritas pajak.

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