Analisis Persepsi Konsultan Pajak terhadap Implementasi Core Tax System dan Rekomendasi Strategis untuk Pemerintah
DOI:
https://doi.org/10.46306/volatility.v2i2.255Keywords:
Core Tax System, Core Tax System, Tax Reform, Tax Consultant, Tax Administration EfficiencyAbstract
Abstract
This study analyzes tax consultants’ perceptions of the implementation of the Core Tax System (CTS) in Indonesia and formulates strategic recommendations for the government prior to its nationwide adoption. Using a qualitative phenomenological approach and online interviews with three professional tax consultants, the research reveals that most consultants lack a comprehensive understanding of CTS features and benefits, despite recognizing the system’s potential to simplify tax reporting and payment integration. Insufficient socialization, training, and technical assistance from tax authorities are identified as major barriers to readiness, alongside concerns regarding technological infrastructure, data security, and human resource competence. In response, six key strategies are recommended: simplifying tax administration rights, strengthening technological infrastructure, recruiting human resources with information technology backgrounds, enhancing technical training, optimizing supporting hardware, and automating the recording of tax transactions. This study is expected to provide valuable input for policymakers in developing a more inclusive, adaptive, and sustainable CTS implementation strategy, thereby fostering a modern, efficient, and accountable tax administration system that can sustainably improve tax compliance and revenue in Indonesia.
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