IMPLEMENTATION OF CORE TAX ADMINISTRATION SYSTEM AND INDIVIDUAL TAXPAYER COMPLIANCE

Abstract

This study is aimed to analyze the implementation of the Core Tax Administration System (CTAS) in the context of individual taxpayer compliance within a government institution. The study employed a qualitative approach with a phenomenological method to understand users’ experiences in utilizing a digital tax administration system. The data were collected through in-depth interviews with nine employees of a public hospital who had experience using CTAS. The findings indicated that the implementation of CTAS provided administrative convenience through data integration, reporting time efficiency, and simplification of tax administration processes. However, the system implementation still encountered several challenges, including slow system loading, unstable access, and limited user understanding of system features. The level of user trust in CTAS was considered moderate but not yet fully optimal due to concerns regarding data transparency and accuracy. In addition, the findings revealed that administrative convenience in CTAS did not directly increase taxpayer compliance, as compliance was more influenced by formal obligations, reporting habits, and institutional work systems. This study showed that the success of digital tax administration system implementation is determined not only by technology but also by user readiness and the quality of system socialization.