Implementation of the Coretax Taxation System on Compliance and Ease of Annual Tax Return Filing for Individual Taxpayers in the 2025 Fiscal Year at Poltekkes Kemenkes Jambi

Abstract

This study comprehensively analyzes the impact of the Coretax system (Core Tax Administration System/PSIAP) implementation on the Annual Tax Return (SPT Tahunan) filing process for individual taxpayers in fiscal year 2025, with a case study at the Health Polytechnic of the Ministry of Health (Poltekkes Kemenkes) Jambi. The research subjects comprise all 216 active employees, consisting of 189 Civil Servants (PNS), 24 Government Employees with Work Agreements (PPPK), and 3 Part-Time PPPK. This study employs a descriptive qualitative approach, integrating literature review, regulatory analysis, systematic observation, and primary data collection. The theoretical framework draws upon the Technology Acceptance Model (TAM), tax compliance theory, and e-Government concepts within the context of digital transformation. Results reveal that Coretax significantly enhanced SPT filing ease through automatic withholding tax certificates (e-Bupot Unifikasi) directly accessible within each employee's account, replacing the previously cumbersome manual process. The most remarkable achievement is a 100% SPT compliance rate (216 out of 216 employees) prior to the March 31, 2026 deadline. The primary obstacles identified were internet signal instability and technical disruptions in the Coretax application during its stabilization phase. This study concludes that Poltekkes Kemenkes Jambi successfully complied with Coretax implementation, with significantly improved ease compared to the previous DJP Online system, consistent with TAM predictions regarding perceived usefulness and perceived ease of use.