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Abstract

Purpose: Penelitian ini bertujuan untuk memahami secara mendalam tantangan dan peluang implementasi digitalisasi perpajakan melalui sistem Coretax pada sektor UMKM, serta menilai bagaimana kesiapan organisasi, kompetensi SDM, dan dukungan teknologi memengaruhi proses adopsi sistem tersebut.


Research Design and Methodology: Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus eksploratif pada dua UMKM yang telah mengintegrasikan Coretax dalam administrasi perpajakannya. Data dikumpulkan melalui wawancara mendalam secara semi-terstruktur, dianalisis menggunakan analisis tematik untuk mengidentifikasi pola-pola utama, serta diperkuat dengan analisis SWOT untuk mengevaluasi kekuatan, kelemahan, peluang, dan ancaman dalam implementasi sistem.


Findings and Discussion: Penelitian menemukan bahwa Coretax memberikan kemudahan pelaporan, efisiensi administratif, dan integrasi data perpajakan. Namun, penerapannya masih terkendala oleh rendahnya literasi digital, keterbatasan infrastruktur, resistensi pengguna terhadap teknologi baru, serta keterbatasan kompetensi internal UMKM. Temuan ini konsisten dengan kerangka Technology Acceptance Model dan teori institusional yang menekankan pentingnya persepsi manfaat, kemudahan penggunaan, serta dukungan regulasi.


Implications: Hasil penelitian menegaskan perlunya penguatan literasi digital, peningkatan pelatihan teknis, perbaikan infrastruktur, dan desain antarmuka Coretax yang lebih ramah pengguna. Penelitian lanjutan disarankan mengevaluasi dampak kuantitatif Coretax terhadap kepatuhan pajak dan penerimaan negara.

Keywords

coretax digitalisasi perpajakan umkm technology acceptance model administrasi pajak

Article Details

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How to Cite
Kadir, K. T. N., Rerung, S., Rahmawati, R., & Mediaty, M. (2025). Digitalisasi Prosedur Pajak Melalui Coretax: Studi Kualitatif Tentang Tantangan dan Peluang Bagi Pengguna di Sektor UMKM. Atestasi : Jurnal Ilmiah Akuntansi, 9(1), 89–102. https://doi.org/10.57178/atestasi.v9i1.2045
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