EVALUATION OF THE CORETAX SYSTEM OF THE DIRECTORATE GENERAL  OF TAXES (DGT) FOR ANNUAL TAX RETURN REPORTING BY STATE CIVIL APPARATUS AT THE TAX SERVICE OFFICE (KPP) PRATAMA BIAK

Zakeus Yanherits Rumaropen; Krismiyati; Sheva; Maura Basit; Mei Janis Wambrauw

Zakeus Yanherits Rumaropen IISIP YAPIS
Krismiyati IISIP YAPIS
Sheva IISIP YAPIS
Maura Basit IISIP YAPIS
Mei Janis Wambrauw IISIP YAPIS

Keywords: Accountability; Coretax System; Efficiency; Tax Administration; Transparency

Abstract

This paper evaluates the Coretax system as part of the reform in the tax administration services in Indonesia. The study refers to Minister of Finance Regulation No. 81 of 2024 as well as a review conducted by the Directorate General of Taxes (DGT) digital transformation policy, the Coretax Administration System (CTAS), developed under Presidential Regulation No. 40 of 2018, aims at annual tax reporting for taxpayers and to simplify tax administration through integrated data management and risk-based supervision. This paper uses a qualitative literature review method, drawing on academic journals, official policy documents (PMK No. 81 of 2024 and Presidential Regulation No. 40 of 2018). The findings show that the Coretax system can improve monitoring, data collection, transparency, and public trust while supporting real-time decision-making. However, several challenges remain, including limited technical infrastructure, low digital literacy, and insufficient human resource capacity. The study concludes that the success of the Coretax system depends on continuous technological improvement, capacity building, and digital education programs. With proper implementation, the Coretax system has the potential to strengthen tax reform and digital governance in Indonesia.