IMPLIKASI CORE TAX ADMINISTRATION SYSTEM (CTAS) TERHADAP PERPAJAKAN DI INDONESIA

Abstrak

The implementation of the Core Tax Administration System (CTAS) is part of Indonesia’s tax administration reform aimed at improving efficiency, transparency, and taxpayer compliance. The digitalization of the tax system through CTAS is expected to strengthen both formal and material compliance while enhancing the quality of tax services. However, during the initial phase of implementation, CTAS has generated various challenges that have affected the performance of tax administration and taxpayer compliance behavior. This study aims to analyze the implications of CTAS for the tax system in Indonesia using a qualitative approach. The findings indicate that CTAS has complex implications from administrative, social, and legal perspectives. On the one hand, CTAS has the potential to improve data integration and tax oversight, on the other hand, technical constraints, limited digital literacy, and regulatory unpreparedness have led to unintended formal and material non-compliance. This study recommends continuous system improvement, the strengthening of tax literacy, and regulatory adjustments to ensure that CTAS can function optimally in supporting the national tax system.