EVALUASI PEMAHAMAN DAN KESIAPAN WAJIB PAJAK BADAN TERHADAP PENGGUNAAN APLIKASI CORETAX DJP DI KPP PRATAMA PANGKALAN BUN

Abstract

This study aims to evaluate the influence of corporate taxpayers' understanding and readiness on the use of the Coretax DJP system at the KPP Pratama Pangkalan Bun. Coretax DJP is the latest digital tax administration system designed to improve tax reporting efficiency. A quantitative approach with a descriptive method was employed. Data were collected using questionnaires distributed to 98 registered corporate taxpayers. The findings indicate that the level of understanding is generally good, with an average score of 15.79. However, taxpayers’ readiness varies depending on the availability of infrastructure and digital literacy. Regression analysis reveals that readiness does not have a significant effect (t-count < t-table), whereas understanding has a positive contribution. The coefficient of determination (R²) is 35.8%, indicating that other factors account for the remaining 64.2%. It is recommended that the tax office enhance outreach and technical training to optimize the use of the Coretax DJP system.