Transformasi Digital Perpajakan dan Kepercayaan Publik: Studi Bibliometrik Terhadap Implementasi Coretax

Endry Iriawanto; Heni Jusuf

doi:10.55681/sentri.v5i6.6373

Authors

Endry Iriawanto Universitas Nasional
Heni Jusuf Universitas Nasional

DOI:

https://doi.org/10.55681/sentri.v5i6.6373

Keywords:

Coretax,Digital Tax Administration,Public Trust, Tax Morale, Voluntary Compliance, Technological fatigue

Abstract

The introduction of Coretax in 2025 marks a pivotal moment in Indonesia's tax administration, representing a broader shift toward digital transformation. This study investigates the implications of digitalization for public trust, with particular attention to technical challenges that may arise during implementation. Employing bibliometric analysis of 140 articles indexed in Scopus and Google Scholar, and utilizing VOSviewer for mapping, this research identifies a notable shift in academic discourse: articles published between 2019 and 2024 predominantly map expectations and readiness for digital tax reform, while literature published in 2025 focuses on real-world resistance and constraints during Coretax implementation, including system complexity and taxpayer dissatisfaction. Key findings highlight interface difficulties, infrastructural limitations, and bureaucratic hurdles in system activation as drivers of negative taxpayer sentiment, with potential consequences for tax morale. Emerging concepts such as "technological fatigue" further underscore risks to voluntary compliance. The study concludes that without effective mitigation of technical barriers, digital transformation may erode public trust rather than strengthen it. Policy recommendations emphasize the need for simplified Coretax interfaces and more comprehensive public outreach to ensure a smoother transition and sustained taxpayer confidence.

Downloads

Download data is not yet available.

References

Luttmer, E. and Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28(4), 149-168. https://doi.org/10.1257/jep.28.4.149

Frey, B. and Torgler, B. (2006). Tax Morale and Conditional Cooperation. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.900359

Cummings, R., Martínez-Vázquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447-457. https://doi.org/10.1016/j.jebo.2008.02.010

Alm, J. and Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27(2), 224-246. https://doi.org/10.1016/j.joep.2005.09.002

Windebank, J. and Horodnic, I. (2017). Explaining participation in undeclared work in France: lessons for policy evaluation. International Journal of Sociology and Social Policy, 37(3/4), 203-217. https://doi.org/10.1108/ijssp-12-2015-0147

Giachi, S. (2024). Dimensiones sociales del fraude fiscal confianza y moral fiscal en la España contemporánea. Revista Española De Investigaciones Sociológicas, (145), 73-98. https://doi.org/10.5477/cis/reis.145.73

Torgler, B. and Schneider, F. (2009). The impact of tax morale and institutional quality on the shadow economy. Journal of Economic Psychology, 30(2), 228-245. https://doi.org/10.1016/j.joep.2008.08.004

Torgler, B. (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments. Journal of Economic Surveys, 16(5), 657-683. https://doi.org/10.1111/1467-6419.00185

Mpofu, F. (2022). Industry 4.0 in Financial Services: Mobile Money Taxes, Revenue Mobilisation, Financial Inclusion, and the Realisation of Sustainable Development Goals (SDGs) in Africa. Sustainability, 14(14), 8667. https://doi.org/10.3390/su14148667

Dong, B., Dulleck, U., & Torgler, B. (2012). Conditional corruption. Journal of Economic Psychology, 33(3), 609-627. https://doi.org/10.1016/j.joep.2011.12.001

Paramita, Z., Rusyana, V., & Chaniago, H. (2025). Digitalisasi Prosedur Pajak melalui Coretax: Studi Kualitatif tentang Tantangan dan Peluang bagi Pengguna di Sektor Pariwisata Bandung. Jurnal Manajemen Bisnis Dan Kewirausahaan, 4(1), 67-79. https://doi.org/10.55606/jumbiku.v4i1.5080

Silalahi, O. and Haryati, T. (2025). DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA. JIMAT, 2(5), 14-19. https://doi.org/10.69714/fyqm1k19

Deaa, D. (2025). Analisis Efektifitas dan Efisiensi Sistem CORETAX: Mengukur Kepercayaan Publik di Tengah Transisi Sistem Perpajakan 2025. Jurnal Sosial-Politika, 6(1), 21-37. https://doi.org/10.54144/jsp.v6i1.103

Bornman, M. and Wassermann, M. (2020). Tax knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1). https://doi.org/10.4102/jef.v13i1.461

Desnia, N., Kristiyanti, L., & Dewi, M. (2025). THE IMPLEMENTATION OF CORETAX ON CORPORATE TAXPAYER COMPLIANCE AND EFFICIENCY IN TAX REPORTING AT CV. X. International Journal of Economics Business and Accounting Research (Ijebar), 9(3). https://doi.org/10.29040/ijebar.v9i3.18280

Indrawati, Y. and Lutfia, C. (2025). Analysis of the Administration of Income Tax Article 21 Reporting at the Tax Consultant Office in the Era of Coretax Implementation. Accounting and Finance Studies, 5(3), 220-236. https://doi.org/10.47153/afs53.18552025

Silalahi, O. and Haryati, T. (2025). DAMPAK PENERAPAN CORETAX PADA PT YEKAPE SURABAYA. JIMAT, 2(5), 14-19. https://doi.org/10.69714/fyqm1k19

Muniroh, N. and Sucahyati, D. (2025). PROSEDUR PELAPORAN PPH 21 KARYAWAN TETAP PADA PT X DENGAN MENGGUNAKAN CORETAX. Jurnal Ilmiah Fokus Ekonomi Manajemen Bisnis & Akuntansi (Emba), 4(2), 175-183. https://doi.org/10.34152/emba.v4i2.1471

Horodnic, I. (2018). Tax morale and institutional theory: a systematic review. International Journal of Sociology and Social Policy, 38(9/10), 868-886. https://doi.org/10.1108/ijssp-03-2018-0039

Barone, G. and Mocetti, S. (2011). Tax morale and public spending inefficiency. International Tax and Public Finance, 18(6), 724-749. https://doi.org/10.1007/s10797-011-9174-z

Arbex, M., Corrêa, M., & Magalhães, M. (2022). Tolerance of Informality and Occupational Choices in a Large Informal Sector Economy. The B E Journal of Macroeconomics, 23(1), 241-278. https://doi.org/10.1515/bejm-2021-0076

Traxler, C. (2010). Social norms and conditional cooperative taxpayers. European Journal of Political Economy, 26(1), 89-103. https://doi.org/10.1016/j.ejpoleco.2009.11.001