Transparency and Accountability of the Taxation System Towards Coretax Administration System

Dwita Hartika Putri; Isnani Yuli Andini Lia

doi:10.55927/jfbd.v4i2.230

Authors

Dwita Hartika Putri Universitas Wiraraja
Isnani Yuli Andini Lia Universitas Wiraraja

DOI:

https://doi.org/10.55927/jfbd.v4i2.230

Keywords:

Coretax Administration System, Transparency, Accountability, Tax Administration System, Taxation

Abstract

This study was conducted with the tax authority at the Pratama Tax Office (KPP Pratama) in Pamekasan as the primary informant and corporate taxpayers in Sumenep Regency as supporting informants, using a descriptive qualitative approach. Data collection techniques employed in this research included interviews and observation. The findings indicate that the Coretax Administration System (CTAS) enhances transparency and accountability within the taxation system. In terms of transparency, internal improvements can be seen through clearer access to taxpayer information and more open tax-related transactions. According to corporate taxpayers, the perceived usefulness (PU) of the system is high, as it not only accelerates internal coordination but also facilitates interactions with external parties, namely taxpayers. Regarding accountability, CTAS supports more accurate data recording, structured and automated procedures, real-time tax administration, improved internal supervision, and increased efficiency in tax administration.

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