Interpretation of Tax Payment Mechanism in Coretax System on Compliance (Case of KPP Pratama Cirebon)

Abstract

The Coretax system was designed in 2020 and published in January 2025. This system is designed to optimise and simplify the core system of tax administration. In the last five years (2019-2023), the level of compliance of Indonesian citizens in paying taxes has tended to increase. This initiative by the Directorate General of Taxes aims to facilitate access to payment and reduce late payment penalties for tax deposits. This study aims to analyse the influence of taxpayers' opinions on the tax payment system. Digital tax on the Coretax system must comply with tax regulations. The case study was conducted at KPP Pratama Cirebon, Indonesia. The method employed was descriptive, utilising multiple regression analysis techniques and a quantitative approach, with a sample of 107 individuals, including both individual taxpayers and corporate taxpayers, registered at KPP Pratama Cirebon. The analysis model used was the Technology Acceptance Model (TAM), which examines the use of digital tax on the Coretax system. This system has been well-introduced to taxpayers, making it easier for both taxpayers and tax officers in the tax administration process. The results of the study show that the interpretation of digital tax has no significant impact on tax compliance, while the tax payment system and implementation of the core tax system have a significant influence on tax compliance. Overall, this study demonstrates that effective interpretation, efficient payment mechanisms, and the implementation of the Coretax system have a positive impact on taxpayer compliance. Therefore, related parties need to continue reviewing, evaluating, and improving efforts to implement the Coretax system as a taxation mechanism regulator in Indonesia in order to achieve the goal of increasing tax compliance in realtime and optimally.