ANALYSIS OF CORETAX USE ON THE EFFICIENCY AND EFFECTIVENESS OF TAX REPORTING AT PT JAWARA MITRA CONSULTING

Abstract

The digital transformation of Indonesia’s tax administration system has been marked by the implementation of CoreTax, an integrated information technology-based system designed to enhance the efficiency and effectiveness of tax reporting. This study aims to analyze how the use of the CoreTax system supports the efficiency and effectiveness of tax reporting at PT Jawara Mitra Consulting, a consulting firm actively utilizing this system. This research adopts a qualitative descriptive approach using a case study method. Data were collected through semi-structured interviews with informants directly involved in the tax reporting process, as well as through company documentation. The data were analyzed using data reduction, data presentation, and conclusion drawing techniques. The unit of analysis in this study is the tax reporting system of PT Jawara Mitra Consulting, which uses CoreTax as its main platform. The findings indicate that CoreTax improves efficiency in terms of time savings, reduced administrative workload, and minimized input errors. From the effectiveness perspective, the system supports more accurate, timely, and regulation-compliant reporting. However, several challenges were identified, including technical issues, lack of user training, and resistance to new technologies. Based on these findings, the study recommends enhancing digital literacy and providing intensive training for users, strengthening technical infrastructure, and improving CoreTax features to better accommodate user needs. This research is expected to contribute to the development of a more effective and efficient digital tax administration system and serve as a reference for similar entities in adopting tax technology solutions.