ANALISIS EFEKTIVITAS IMPLEMENTASI CORETAX DALAM MENINGKATKAN PENERIMAAN PAJAK DAN KEPATUHAN PERPAJAKAN DI KANWIL DJP JAWA BARAT I

Abstract

This study aims to analyze the effectiveness of Coretax implementation in increasing tax revenue and tax compliance at Kanwil DJP West Java I, identifying supporting and inhibiting factors, as well as adaptation strategies applied. The research uses qualitative descriptive method with DeLone and McLean model that assesses effectiveness through six dimensions: system quality, information quality, service quality, use, user satisfaction, and net benefits. Data were collected through in-depth interviews with ten informants from Kanwil DJP West Java I and DJP Central Office. The results show that Coretax has gradual effectiveness. System quality is adequate but requires improvements in reliability and speed. Information quality features accurate and complete data. Service quality improved after complaint centralization. Usage intention is high. User satisfaction is positive with fiscus being more satisfied while taxpayers vary depending on digital literacy. Net benefits are positive at individual and organizational levels but not yet definitive at the societal level. Coretax shows contrasting impact, unable to increase tax revenue with realization until August 2025 only 40.58%, influenced by taxpayer adaptation, data migration, restitution acceleration, and allocation centralization. Conversely, compliance remains consistently high at 95%, supported by automatic reminder features and NPWP database consolidation. Supporting factors include feature completeness, regulatory support, and time relaxation. Inhibiting factors include suboptimal systems, short timeframes, technological resistance, and unstable networks. Kanwil DJP West Java I implements practical counseling strategies, responsive assistance, and systematic explanation of system benefits.

Penelitian ini bertujuan menganalisis efektivitas implementasi Coretax dalam meningkatkan penerimaan pajak dan kepatuhan perpajakan di Kanwil DJP Jawa Barat I, mengidentifikasi faktor pendukung dan penghambat, serta strategi adaptasi yang diterapkan. Penelitian menggunakan metode kualitatif deskriptif dengan model DeLone dan McLean yang menilai efektivitas melalui enam dimensi yaitu system quality, information quality, service quality, use, user satisfaction, dan net benefits. Data dikumpulkan melalui wawancara mendalam dengan sepuluh informan dari Kanwil DJP Jawa Barat I dan DJP Pusat. Hasil penelitian menunjukkan Coretax memiliki efektivitas bertahap. Kualitas sistem memadai namun perlu perbaikan pada keandalan dan kecepatan. Kualitas informasi dengan data yang akurat dan lengkap. Kualitas layanan meningkat setelah sentralisasi pengaduan. Intensi penggunaan tinggi. Kepuasan pengguna positif dengan fiscus lebih puas dan wajib pajak yang bervariasi tergantung literasi digital. Manfaat bersih positif pada tingkat individu dan organisasi namun belum definitif pada tingkat masyarakat. Coretax menunjukkan dampak yang kontras, belum mampu meningkatkan penerimaan pajak dengan realisasi hingga Agustus 2025 hanya 40,58%, dipengaruhi adaptasi wajib pajak, migrasi data, percepatan restitusi, dan sentralisasi alokasi. Sebaliknya, kepatuhan konsisten tinggi di 95%, didukung fitur reminder otomatis dan konsolidasi database NPWP. Faktor pendukung meliputi kelengkapan fitur, dukungan regulasi, dan relaksasi waktu. Faktor penghambat mencakup sistem belum optimal, waktu singkat, resistensi gagap teknologi, dan jaringan tidak stabil. Kanwil DJP Jawa Barat I menerapkan strategi penyuluhan praktis, pendampingan responsif, dan penjelasan manfaat sistem.