Implementasi CoreTax di Indonesia : Digitalisasi Administrasi Pajak dan Kepatuhan UMKM

Posma Sariguna Johnson Kennedy; Anastasia Zefanya; Jessica Theresia Elizabeth; Santi Lina

Posma Sariguna Johnson Kennedy Fakultas Ekonomi dan Bisnis, Universitas Kristen Indonesia, Jakarta
Anastasia Zefanya Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran, Bandung
Jessica Theresia Elizabeth Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran, Bandung
Santi Lina Fakultas Ekonomi dan Bisnis, Universitas Padjadjaran, Bandung

Keywords: CoreTax, SME compliance, digital tax administration, fiscal policy, effective tax rate.

Abstract

This study investigates the impact of Indonesia’s Core Tax Administration System (CoreTax) on
micro, small, and medium enterprises (SMEs) compliance, integrating administrative reform,
corporate incentives, and behavioral responses. Employing a systematic literature review following
PRISMA guidelines, we synthesize empirical evidence on digital tax administration, effective tax
rates, capital structure, income smoothing, and social determinants of compliance. Findings
suggest that CoreTax can enhance tax compliance by improving data quality, audit risk
management, and administrative efficiency, yet may impose transitional burdens on SMEs lacking
digital capacity. Compliance behavior is strongly mediated by social norms, perceived fairness,
and digital literacy, highlighting the importance of human-centered support alongside
technological reforms. Policy implications emphasize a multi-dimensional approach: maintaining
simplified SME tax regimes, phased digital implementation, community-based education, and
targeted onboarding support

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