EFEKTIVITAS PENERAPAN CORE TAX ADMINISTRATION SYSTEM (CTAS) BERDASARKAN PERSEPSI WAJIB PAJAK DI KPP PRATAMA SERANG TIMUR

Isna Sani Stefanny Tampade; Juliannes  Cadith

Authors

Isna Sani Stefanny Tampade Universitas Sultan Ageng Tirtayasa Author
Juliannes Cadith Universitas Sultan Ageng Tirtayasa Author

Keywords:

Core Tax Administration System (CTAS), Tax Administration Reform, DeLone and McLean Model, Taxpayers

Abstract

Core Tax Administration System (CTAS), also known as Coretax, is an information system developed by the Directorate General of Taxes (DGT) to integrate all tax administration services in Indonesia into a single, unified platform. This study aims to determine the effectiveness of implementing the Core Tax Administration System (CTAS) based on taxpayers’ perceptions at KPP Pratama Serang Timur. Therefore, this research was conducted to scientifically measure the effectiveness of CTAS using the Information System (IS) Success Model proposed by DeLone and McLean. The sampling technique used in this study was accidental sampling, with a total of 204 respondents. Data were collected through questionnaires and analyzed using multiple linear regression to examine the relationships between variables. The results indicate that CTAS is considered effective descriptively by taxpayers. However, of the nine hypotheses tested, only three were found to have a significant influence, namely information quality and service quality on system use, as well as user satisfaction on net benefits. In addition, the simultaneous test shows that all variables collectively have a significant effect on net benefits, indicating that the effectiveness of CTAS is the result of the combined contribution of all system components.

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